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DEPT. OF REVENUE v. BELTERRA RESORT INDIANA

No. 49S10-1010-TA-519.

942 N.E.2d 796 (2011)

INDIANA DEPARTMENT OF STATE REVENUE, Petitioner below, v. BELTERRA RESORT INDIANA, LLC, Respondent below.

Supreme Court of Indiana.

February 9, 2011.

Attorney(s) appearing for the Case

Gregory F. Zoeller , Attorney General of Indiana, John D. Snethen , Matthew R. Nicholson , Timothy A. Schultz , Jennifer E. Gauger , Andrew W. Swain , Deputy Attorney General, Indianapolis, IN, Attorneys for Petitioner.

Stephen H. Paul , Jon B. Laramore , Brent A. Auberry , Fenton D. Strickland , Baker & Daniels LLP, Indianapolis, IN, Attorneys for Respondent.

Geoffrey Slaughter , Taft Stettinius & Hollister LLP, Indianapolis, IN, Attorney for Amicus Curiae Indiana Chamber of Commerce.

Mark J. Richards , Brian J. Paul , Ice Miller LLP, Indianapolis, IN, Attorneys for Amicus Curiae Council on State Taxation.

ON PETITION FOR REHEARING

RUCKER, Justice.

Belterra Resort Indiana, LLC ("Belterra") seeks rehearing of this Court's opinion in which we determined that capital contributions are not automatically exempt from Indiana use tax. See Ind. Dep't of State Revenue v. Belterra Resort Ind., LLC, 935 N.E.2d 174 (Ind.2010). The essential facts are these. The Indiana Department of Revenue ("Department") imposed upon Belterra...

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