we thus treat the acquisition of Miss Belterra from the manufacturer as a retail transaction subject to Indiana use tax. IC. § 6-2.5-3-2(a). As such, the purchase price paid to the manufacturer by Pinnacle constitutes the consideration required by the statute. I.C. § 6-2.5-4-1(a), (b). Conclusion We reverse the decision of the Tax Court, and enter summary judgment in favor of the Department. SHEPARD, C.J., and SULLIVAN, J,, concur. BOEHM, J., dissents with separate opinion in which DICKSON, J., joins. 1 . In contrast our research reveals that several jurisdictions have expressly provided that capital contributions are excluded from use tax. See, eg., Md.Code Ann. Tax-Gen. § 11-209(c)(1)(iv) (LexisNexis 2010) (''Transfers-(1) The sales and use tax does not 2d 619, 625 (2003) (<HOLDING>). BOEHM, Justice, dissenting. I respectfully
holding that a spouse was bound by a conveyance of community property to which she was not a party because of her knowledge and acquiescence to the conveyance holding transfer of legal title to property as a capital contribution to llc was in exchange for valuable consideration and constituted a sale of the property holding that transfer of property to llc involved no consideration for state conveyance tax purposes because it was a unilateral act and not the result of a bargainedfor exchange holding that the transfer of stock in an insolvent corporation did not constitute fair consideration to support conveyance of property to its stockholder holding transfer of capital accounts from a limited partnership to a llc was valuable consideration for purposes of imposing state real estate transfer fee because the members received new rights and privileges