AMERITECH PUB. v. INDIANA DEPT. STATE REV.

No. 49T10-0805-TA-29.

916 N.E.2d 752 (2009)

AMERITECH PUBLISHING, INC., Petitioner, v. INDIANA DEPARTMENT OF STATE REVENUE, Respondent.

Tax Court of Indiana.

November 16, 2009.


Attorney(s) appearing for the Case

Larry J. Stroble, Randal J. Kaltenmark, Ziaaddin Mollabashy, Barnes & Thornburg, LLP, Indianapolis, IN, Attorneys for Petitioner.

Gregory F. Zoeller, Attorney General of Indiana, Andrew W. Swain, Chief Counsel, Tax Section, John D. Snethen, Section Chief, Tax Section, Timothy A. Schultz, Nancy M. Hauptman, Deputy Attorneys General, Indianapolis, IN, for Attorneys for Respondent.


ORDER ON PARTIES' CROSS-MOTIONS FOR SUMMARY JUDGMENT

FISHER, J.

Three years ago, this Court issued an unpublished decision in which it held that, during a portion of the 1998 through 2003 tax years, Ameritech Publishing, Inc.'s (API) out-of-state purchases of paper and printing services and its in-state use of telephone directories were not subject to Indiana use tax. (See Jt. Stip. Facts ¶ 5, Ex. D (hereinafter, "Ameritech Publ'g, Inc. v...

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