The Indiana Supreme Court issued another taxpayer-averse decision, holding that Miller Brewing Company’s sales to Indiana customers are considered Indiana sales even if they are picked up out of state and delivered into Indiana by common carrier. The Indiana Supreme Court reversed the Indiana Tax Court, which relied on an administrative rule example to exclude such sales from Miller’s Indiana sales factor numerator. The Indiana Supreme Court held that Miller’s interpretation of the rule was improper and that the administrative rule did not carry the force of law anyway. Ind. Dep’t of Revenue v. Miller Brewing Co., No. 49S10-1203-TA-136 (Ind. July 26, 2012).

For more details on the Tax Court decision, please see our previous post.