1 p.m. No. 49S10-1203-TA-136. The Department of Revenue denied Miller’s request for a refund of taxes Miller paid on certain carrier-pickup sales, sales in which an Indiana customer submitted purchase orders to Miller’s headquarters in Wisconsin and the Indiana customer would arrange for and hire third-party common carriers to pick up products at Miller’s Ohio brewery. In this appeal, the Tax Court granted summary judgment to Miller after deciding that the carrier-pickup sales are not Indiana sales and therefore not allocable to Indiana.