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Multistate Tax Alert: Indiana Supreme Court Rules in Favor of “Destination Rule”

Indiana Supreme Court overturns Indiana tax court decision


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On July 26, 2012, reversing the Indiana Tax Court, in Indiana Department of Revenue v. Miller Brewing Company, the Indiana Supreme Court held that sales by an Ohio seller to an Indiana customer that were delivered in Ohio and picked up by a customer-arranged common carrier and delivered to Indiana were included in the numerator of the Indiana sales factor in the Indiana apportionment formula.

The attached tax alert summarizes the court’s decision and discusses its relevance to taxpayers.

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