Mid-America Publishing, Inc. v. Indiana Department of State Revenue (3/16/04 IndTaxCt) [Sales Tax; Not for Publication]
Fisher, J.
"The issue in this case is whether sales of custom printed calendars bearing a business logo, with the licensed image of the Indiana University Men’s basketball team, are taxable retail transactions."
Mid-America is the official licensed publisher of Indiana University Men’s Basketball schedule-calendars (calendars). During the years at issue, Mid-America solicited orders for, and took payment from, businesses (customers) that wished to advertise on the calendars. Mid-America then purchased the calendars from a third-party that imprinted them with the customers’ logos and contact information. Mid-America then delivered the calendars, without alteration, to its customers, who in turn gave them to their patrons as promotional items. Mid-America did not collect sales tax from its customers on those transactions during the years at issue. * * *[Note: My question is, where are these calendars? I haven't been able to find one for the past three seasons!]Mid-America protests that “but for” its customers’ desire to advertise, it would not have purchased calendars in the first place. However, the facts and evidence reveal that “but for” Mid-America’s customers’ desire to advertise on the calendars, Mid-America would not furnish calendars. Mid-America’s own testimony shows that the calendars, with the images of Indiana University’s basketball team and the customers’ logos, are absolutely critical to the transaction – there would be no transaction “but for” the customers’ desire to associate with the basketball program. Therefore, any services provided by Mid-America are incidental to the purpose of the transaction – the sale of calendars.
CONCLUSION. For the foregoing reasons, the Court AFFIRMS the Department’s imposition of sales tax against Mid-America.
Umbaugh, M.D. & Claud Sympson v. Department of Local Government Finance (3/16/04 IndTaxCt) [Valuation of Real Property; Not for Publication]
Fisher, J.
The Petitioners failed to provide objective evidence demonstrating that they were entitled to the base rate and physical depreciation adjustments they requested. Accordingly, the Court AFFIRMS the final determination of the State Board.Re Unpublished Court of Appeals Opinions. Here is a snippet from the Indiana Law Blog entry of Feb. 21, 2004 on unpublished opinions. See the entire ILB discussion of Rule 65 here (following upon a 7th Circuit discussion).
How available are the unpublished Indiana Court of Appeals decisions? My experience (please correct me if you have better information) is that paper copies of the unpublished opinions may be obtained from the Clerk of the Court. (Of course, you will need to ask for them by name.) The Indiana Tax Court posts both its published and unpublished opinions on line; the latter are designated "Not for Publication." The Court of Appeals does not post its not-for-publication opinions online, although I do believe that back in the pre-Internet days when the Supreme and Appellate opinions were available via a dial-up bulletin board system, not-for-publication opinions were included. Finally, it does not appear that West publishes the not-for-publication Indiana opinions, but simply notes the existence of each opinion. This is unlike the 7th circuit and other federal opinions which, as Judge Easterbrook notes in his letter, are made available "on Westlaw, Lexis, and the Federal Appendix."Posted by Marcia Oddi at March 17, 2004 02:44 PM