Andrie, Inc. v. Dept. of Tresasury

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Andrie Inc. brought an action in the Court of Claims, seeking a refund of use taxes it had paid under protest for the years 1999 through 2006 after an audit by the Department of Treasury determined that Andrie had understated the taxes it owed for that period under the Use Tax Act (UTA). In order to be entitled to the exemption from the use tax, a taxpayer must show that the sales tax was both due and paid on the sale of that tangible personal property. Because Andrie did not submit any evidence that sales tax had been paid, Andrie was not entitled to the use tax exemption. The Court of Appeals judgment was reversed to the extent it held that the use tax could never be levied on property if the purchase of that property was subject to sales tax. View "Andrie, Inc. v. Dept. of Tresasury" on Justia Law