Ind. Dep’t of Revenue v. Miller Brewing Co.

This appeal was the latest iteration of a decade-long dispute between the Miller Brewing Company and the Indiana Department of Revenue over Miller's Indiana adjusted gross income tax liability. The Department here appealed the tax court's determination that Miller owes no tax on certain sales to Indiana customers. The Supreme Court reversed, holding (1) the relevant statute was unambiguous; and (2) an example in the statute used by Miller in its argument was specifically designated as an example and not a rule and did not have the force of law, and therefore, the tax court erred in determining that the example operated to exempt Miler from liability for Indiana tax on income from sales of good delivered by common carrier to Indiana customers. View "Ind. Dep't of Revenue v. Miller Brewing Co." on Justia Law