FacebookTwitterCopy LinkEmail Zimmer, State Get Partial Judgments From Tax CourtOlivia Covington for www.theindlianalawyer.comThe Indiana Tax Court has granted summary judgment to both the Indiana Department of Revenue and an in-state manufacturer, holding that the state’s use tax applies to some of the manufacturer’s products that are stored in Indiana, but not to those products used solely for out-of-state work.In Zimmer, Inc. v. Indiana Department of State Revenue, 49T10-1507-TA-25, Zimmer, Inc., a Warsaw corporation that designs, manufactures and distributes medical products, marketed its products at dozens of out-of-state trade shows and conventions during the 2009, 2010 and 2011 tax years. In preparation for one of the largest conventions, Zimmer hired an Illinois-based exhibit house to annually design and manufacture a new exhibition booth, which incorporated some of the original, repaired, refurbished or modified components of previous exhibition booths.Each year, Zimmer arranged for some components of its previous exhibition booth to be shipped to the Illinois exhibit house, while other components were kept in an Indiana warehouse. Then, the components would be shipped from the Illinois location and Indiana warehouse to be set up at the out-of-state convention site.At the conclusion of a convention, all of the components would be returned to Zimmer’s Indiana warehouse for storage. However, any components that were found to have major damage were either shipped to Illinois for immediate repair or set aside in the warehouse for subsequent in-house repair or other modification.After Zimmer filed a claim seeking a nearly $1.1 million refund in sales tax remitted on the purchase of items used to manufacture its products, the Indiana Department of State Revenue conducted an audit on Zimmer and determined that the company owed $523,890.93 in use tax on its exhibition booth components. The department granted Zimmer’s refund claim in part, offsetting the refunded amount by the use-tax liability.After the department denied Zimmer’s protest of the use-tax determination, the company appealed to the Indiana Tax Court, and both parties filed cross-motions for summary judgment. Indiana Tax Court Judge Martha Blood Wentworth granted each of those motions in part on Thursday.In its appellate argument, the department claimed that Zimmer’s in-state storage of the exhibition booth components subjected it to the use tax “because the type of storage excluded from use tax requires permanent use outside the state, not – as here – continuous revolutions between in-state storage and out-of-state use.”But Wentworth rejected that argument, writing that “Nowhere in Indiana Code section 6-2.5-3-1(b) is there an express temporal limitation on storage or a prohibition on returning previously stored property to Indiana for continued storage.” Instead, the judge said the statutory exclusion from the tax applies when property is stored in Indiana for subsequent use solely outside of the state, as is the case with Zimmer.However, Wentworth agreed with the department that the repair of damaged components by an in-house carpenter at Zimmer’s warehouse constituted a taxable use because the designated evidence “does not establish that those repairs were necessary for storage to occur or that the exhibition booth components (or any others) deteriorated during storage.”Thus, the tax court granted summary judgment to Zimmer on the exhibition components that were stored in Indiana for solely out-of-state use, while granting summary judgment to the Department of Revenue on the components that were repaired in Indiana.
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Enugu Gov gives immediate employment to Chukwu’s sonDuro IkhazuagbeAiling former Captain of the Green Eagles, Christian Chukwu has received the lifeline promised him by billionaire oil magnate, Femi Otedola.The former head coach of the Nigerian senior football team yesterday in Enugu received the money promised him by Otedola to enable him proceed to UK in early May for treatment of the prostrate cancer he has been battling for sometime now. THISDAY learnt last night that the COO of Otedola Foundation, Phillip Akintola represented the chairman of Zenon Petroleum and Gas Ltd at the cheque presentation to Chukwu.He was accompanied to Chukwu’s home by Enugu State Governor, Ifeanyi Ugwuanyi, President of the Nigeria Football Federation (NFF) and others.“Otedola’s decision to extend his hand of fellowship to Chukwu is a “token of support to a great Nigerian who served this country to the best of his ability,” THISDAY was informed by a top football personality in Enugu last night.In a similar development, Gov Ugwuanyi has directed the immediate employment of Emeka Chukwu, the first son of the ailing Chukwu into the state’s civil service fold.The State Commissioner for Sports, Josef Udedi made the announcement after a closed-door meeting between the delegation and the family of Chukwu.Udedi said that the engineering graduate would be given automatic employment by the state government.On his part, Pinnick said that the NFF would approve an appointment for the former skipper of the Green Eagles as a Life Ambassador of the organisation.He said that the management of the NFF would work out a stipend that would be paid to him.Pinnick said that the football house was desirous of improving the welfare of ex-internationals.He said that one of the objectives of the proposed NFF Foundation was to build a database of every player that represented the country whether in the past or in time to come.The NFF president described Chukwu as a living legend, adding that the NFF would not allow him to die.Responding, the son of the former coach, Emeka Chukwu, thanked the donor and the NFF for their interests in his father’s illness.The NFF had originally offered to step in to help the 68-year-old, who captained the Super Eagles to their first Africa Cup of Nations title in 1980.Share this:FacebookRedditTwitterPrintPinterestEmailWhatsAppSkypeLinkedInTumblrPocketTelegram L-R: Enugu State Governor, Ifeanyi Ugwuanyi, Former Green Eagles Captain, Christian Chukwu, NFF President, Amaju Pinnick and Phillip Akintola at the presentation of cheques to Chukwu in Enugu…Wednesday