The transfer list:
http://www.in.gov/judiciary/cofc/files/transfer-2012-0302.pdf
And here's the Tax Court decision concluding:
"In
determining its Indiana AGIT liability for the years at issue, Miller did
nothing more than follow Indiana law: pursuant to Indiana Code § 6-3-2-2(e)(1)
and 45 I.A.C. 3.1-1-53(7), its carrier-pickup sales were not Indiana sales and
therefore not allocable to Indiana. Accordingly, the Court GRANTS summary
judgment in favor of Miller and against the Department."
http://www.in.gov/judiciary/opinions/pdf/08181101tgf.pdf
