Opinions July 19, 2016

July 19, 2016

The following Indiana Tax Court decision was posted after IL deadline Monday:
Fresenius USA Marketing, Inc. v. Indiana Department of State Revenue
Tax. Grants summary judgment in favor of Fresenius and against the Department of State Revenue regarding Fresenius’ appeal of the 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 Jan. 1, 2004, and Oct. 31, 2007. The department is bound by its interpretation in its 1998 ruling on the Durable Medical Equipment Exemption. According to I.C. 6-2.5-6-14.1, the case is remanded for the department to grant the refund claim and refund the sales tax the company remitted together with all applicable interest after Fresenius provides the department with verification that it has refunded to its customers the full amount of sales tax it erroneously collected from the during the period at issue.

Tuesday's decisions
Indiana Court of Appeals
Jonathan Gibson v. State of Indiana (mem. dec.)
Post conviction. Affirms denial of petition for post-conviction relief.