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FRESENIUS USA MARKETING v. STATE REVENUE

No. 49T10-1008-TA-00045.

56 N.E.3d 734 (2016)

FRESENIUS USA MARKETING, INC., Petitioner, v. INDIANA DEPARTMENT OF STATE REVENUE, Respondent.

Tax Court of Indiana.

July 15, 2016.

Attorney(s) appearing for the Case

Francina A. Dlouhy , J. Daniel Ogren , Daniel R. Roy , Faegre Baker Daniels LLP, Indianapolis, IN, Attorneys for Petitioner.

Gregory F. Zoeller , Attorney General of Indiana, Andrew W. Swain , Chief Counsel Tax Section, Evan W. Bartel , Deputy Attorney General, Indianapolis, IN, Attorneys for Respondent.

ORDER ON PARTIES' CROSS-MOTIONS FOR SUMMARY JUDGMENT

Fresenius USA Marketing, Inc. has appealed the Indiana Department of State Revenue's denial of its claim for refund of gross retail (sales) tax remitted on its sales of durable medical equipment and supplies to Indiana clinics between January 1, 2004, and October 31, 2007...

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