05/14/2012 01:00:00 PM | Supreme | Indiana Department of State Revenue v. Miller Brewing Company | n/a | n/a |
Watch the Oral Argument on-line here:
The Tax Court opinion at issue concluded:
"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. "
See the entire decision here: