Linvilles' Olds-Cadillac, Inc. v. Indiana Department of State Revenue (4/2/04 IndTaxCt) [Sales Tax; Not for Publication]
Fisher, J.
"[T]he Court finds the following issue dispositive: whether, in lease transactions with its customers, LOC was required to collect sales tax on the values attributable to vehicle trade-in credits."
Simon Aviation, Inc. v. Indiana Department of State Revenue (4/2/04 IndTaxCt) [Use Tax]
Fisher, J.
Simon Aviation, Inc. (Simon) appeals the Indiana Department of State Revenue’s (Department) imposition of Indiana use tax on aircraft lease payments it made during the years ending December 31, 1993, December 31, 1994, and April 30, 1995 (the years at issue). The matter is currently before the Court on the parties’ cross-motions for summary judgment. The issue for the Court to decide is whether those lease payments are subject to Indiana’s use tax. * * *Posted by Marcia Oddi at April 5, 2004 03:15 PMBecause Indiana’s use tax results in a greater tax burden on aircraft purchased out-of-state than aircraft purchased in-state, the Court holds that it impermissibly discriminates against interstate commerce. Consequently, the Court GRANTS summary judgment in favor of Simon and against the Department.
CONCLUSION. For the above stated reasons, the Court GRANTS summary judgment in favor of Simon and against the Department. The Court REMANDS the case to the Department and ORDERS it to refund to Simon the appropriate amount of use tax to which it is entitled.