[SUPREME] PENN Entertainment, Inc. (f/k/a PENN National Gaming, Inc.) v. Indiana Department of State Revenue, No. 24S TA 00382

Penn Entertainment, Inc., a multistate corporation, protested the Indiana Department of Revenue's Notices of Proposed Assessments for tax years 2015 through 2017. Penn argued DOR added back to Penn's tax base excise taxes and payments imposed by other states that were not subject to Indiana's "add-back" provision at I.C. § 6-3-1-3.5(b)(3). DOR removed penalties but otherwise denied Penn's protest. On appeal, the Tax Court granted DOR's summary judgment motion. Penn Ent., Inc. v. Ind. Dep't of State Revenue, 230 N.E.3d 385 (Ind. Tax Ct. 2024), vacated. The Indiana Supreme Court has granted Penn's review petition and assumed jurisdiction over the case.