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Opinions April 14, 2017

April 14, 2017
The following Indiana Tax Court opinion was posted after IL deadline Thursday:
Zimmer, Inc. v. Indiana Department of State Revenue
49T10-1507-TA-25
Tax. Grants summary judgment in favor of Zimmer Inc. on its exhibition booth components that were stored in Indiana for subsequent use solely outside Indiana, but grants summary judgment to the Indiana Department of State Revenue on the exhibition booth components that were repaired in Indiana during the 2009, 2010 and 2011 tax years. Finds the undisputed material facts establish that Zimmer stores its exhibition booth components in Indiana for subsequent use solely at out-of-state trade shows, but that it repaired some exhibition booth components in its Indiana warehouse on an as-needed basis.
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