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COVANCE CENTRAL LAB. v. DEPT. OF STATE REV.

Case No. 20T-TA-00013.

204 N.E.3d 348 (2023)

COVANCE CENTRAL LABORATORY SERVICES LP, Petitioner, v. INDIANA DEPARTMENT OF STATE REVENUE, Respondent.

Tax Court of Indiana.

January 5, 2023.

Attorney(s) appearing for the Case

ATTORNEYS FOR PETITIONER: MATTHEW T. BLACK , BRIAN A. CLAY , BLACK CLAY LLC, Indianapolis, IN.

ATTORNEYS FOR RESPONDENT: THEODORE E. ROKITA , ATTORNEY GENERAL OF INDIANA, LYDIA A. GOLTEN , CARYN NIEMAN-SZYPER , DEPUTY ATTORNEYS GENERAL, Indianapolis, IN.

ORDER ON THE PARTIES' COUNTER-MOTIONS FOR SUMMARY JUDGMENT

Covance Central Laboratory Services LP has challenged the final orders of the Indiana Department of State Revenue that either wholly or partially denied its claims for refund of sales tax paid on utility purchases that...

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