Blogs

Search Blogs
Search by date
Choose From Date
Choose To Date
SearchClear

Indiana Supreme Court Refuses to Live the High Life

The Indiana Supreme Court issued another taxpayer-averse decision, holding that Miller Brewing Company’s sales to Indiana customers are considered Indiana sales even if they are picked up out of state and delivered into Indiana by common carrier. The

July 31, 2012

The Indiana Supreme Court issued another taxpayer-averse decision, holding that Miller Brewing Company’s sales to Indiana customers are considered Indiana sales even if they are picked up out of state and delivered into Indiana by common carrier. The Indiana Supreme Court reversed the Indiana Tax Court, which relied on an administrative rule example to exclude such sales from Miller’s Indiana sales factor numerator. The Indiana Supreme Court held that Miller’s interpretation of the rule was improper and that the administrative rule did not carry the force of law anyway. Ind. Dep't of Revenue v. Miller Brewing Co., No. 49S10-1203-TA-136 (Ind. July 26, 2012).

For more details on the Tax Court decision, please see our previous post.

Our Story

Sutherland Asbill & Brennan LLP is an international law firm helping the Fortune 100, industry leaders, sector innovators and business entrepreneurs solve their biggest challenges and reach their business goals. Dedicated to unfaltering excellence in client service, we are known for our business savvy and industry intelligence, providing creative and custom solutions for each of our clients. Industry and business experience makes the difference for our clients.

click to watch Videocast: DOL Fiduciary Rule Litigation Impacts
Videocast: DOL Fiduciary Rule Litigation Impacts
Atlanta, GA
Washington, DC
© 2016 Sutherland Asbill & Brennan LLP / Sutherland (Europe) LLP
MYBRIEFCASE
Add this page to MYBRIEFCASE
Add Page to MYBRIEFCASE
News/Commentary - Indiana Supreme Court Refuses to Live the High Life
Current MYBRIEFCASE Pages
Save ChangesDownload MYBRIEFCASEClear All