Graham Creek Farms v. Indiana Department of State Revenue

Graham Creek Farms (Graham) challenges the final determination of the Indiana Department of State Revenue (Department) denying its claim for refund of sales and use tax paid for the 1998, 1994, and 1995 tax years (years at issue). The issue for the Court to decide is whether Graham is entitled to several sales and use tax exemptions for certain items purchased for use in its farming operation.

FACTS AND PROCEDURAL HISTORY

Graham is a partnership engaged in farming in Jennings County, Indiana. Graham farms 6,975 acres of land, raising: corn, soybeans, wheat, alfalfa, hay, burley tobacco, Angus…