Plain and Ordinary Meaning of Exemption Statute Results in Indiana Use Tax Victory

The Indiana Tax Court agreed that a telecommunications company’s use of cell phones is exempt from use tax. New Cingular Wireless PCS, LLC v. Ind. Dep’t of Rev., Case No. 24T-TA-00004 (Mar. 31, 2026). The Facts: New Cingular Wireless PCS, LLC (“New Cingular”) is a telecommunications company that sells retail wireless telecommunications services and mobile phones.... By: Blank Rome LLP