Complete bliss, it's almost everything that I like---gambling, taxes, and a judicial interpretation that is logical and rather simplistic. What more could you want out of life? How about putting Donald Trump into the equation?

All of this is in a rather short opinion of the Indiana Supreme Court. The case involves a dispute over liability for the Indiana sales and use tax, whose purpose is to tax items that are bought at retail out-of-state for use in Indiana, but would escape sales tax in Indiana, and elsewhere. It should be pointed out that real property is exempt from the use taxation by the express terms of the Indiana sales and use statute. However, the statute doesn't have definitions of "real property," "personal property," or "tangible personal property.''

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