New Cingular Wireless is a Delaware limited liability company with its headquarters in Georgia. New Cingular Wireless furnishes and sells intrastate wireless telecommunications service in retail transactions to customers within and outside Indiana. New Cingular Wireless’ services require the use of handsets, which enable the transmission and reception of telecommunication signals, including radio waves or microwaves.

In 2018 and 2019, New Cingular Wireless purchased handsets for resale without paying sales tax. Instead of being resold for a lump sum, some of these handsets were provided to customers (1) free of charge—upon execution of a contract for wireless telecommunications service for a specified amount of time, or (2) through a mobile insurance program—under which a customer would pay a monthly fee to cover the cost of a replacement handset, provided that certain conditions were met and an insurance deductible was paid.

After paying use tax on the handsets provided to Indiana customers free of charge or through a mobile insurance program in the 2018 and 2019 tax years, New Cingular Wireless sought full refunds for both years from the Indiana Department of Revenue. The Department subsequently denied both refund requests.

On March 1, 2024, New Cingular Wireless initiated an original tax appeal. On March 24, 2025, the parties filed cross-motions for summary judgment on the issue of whether the tax exemption for radio transmitting and receiving equipment under Indiana Code Section 6-2.5-5-13 applies to the handsets at issue. The June 25, 2025 hearing will address these cross-motions.