Indiana Tax Court December 2, 2010, 49T10-0710-TA-50 (AWHR America's Water Heater Rentals, LLC v. Indiana Department of State Revenue)

FISHER, J.

AWHR America's Water Heater Rentals, LLC (AWHR) challenges the Department of State Revenue's (Department) assessment of Indiana gross retail tax (sales tax) for the years ending December 31, 2003, December 31, 2004, and December 31, 2005 (the years at issue). The matter is currently before the Court on the parties' cross-motions for summary judgment.