id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
inlawrev-18087	Jegen, III, Lawrence A.; Smerbeck, James R.; Thompson, Shea N.	Recent Developments in Indiana Taxation Survey 2012	2013	33	.pdf	application/pdf	14120	957	66	Utilimaster Corporation v. Indiana Department of State Revenue.215—In February 2010, Utilimaster filed a refund claim with the Department of $17,943.65 for Indiana sales and use tax it submitted on purchases of natural gas between June 2008 and December 2009.216 Utilimaster asserted that its natural gas purchases were not subject to taxation “pursuant to the ‘predominate use exclusion’ contained in Indiana Code section 6-2.5-4-5.”217 In June 2010, the Department granted Utilimaster’s refund for a reduced amount of $2,951.69.218 Wendt LLP v. Indiana Department of State Revenue.250—Wendt LLP is in the business of intrastate, interstate, and international relocation of oversized factory machinery.251 “In October 2004, the Department conducted a sales tax audit of Wendt for the 2002 [to] 2004 tax years.	cache/inlawrev-18087.pdf	txt/inlawrev-18087.txt