Brambles Industries, Inc. v. Indiana Department of State Revenue

ORDER ON PARTIES’ CROSS-MOTIONS FOR SUMMARY JUDGMENT

FISHER, J.

Brambles Industries, Inc., d/b/a Chep USA (Chep), appeals the Indiana Department of State Revenue’s (Department) denials of its claims for refund of Indiana gross retail tax (sales tax) paid during the 2001-2004 tax years (years at issue). Chep filed the claims for refund on behalf of numerous manufacturers (manufacturers) who leased pallets from Chep during the years at issue and paid sales tax on those transactions. 1 The matter, currently before the Court on the parties’ cross-motions for summary judgment, presents the following…