Department of Revenue v. United States Steel Corp.

CHIPMAN, Presiding Judge.

The Indiana Department of State Revenue (Department) appeals the decision of the Lake Circuit Court ordering a refund of use tax paid by United States Steel Corporation on the purchase of personal protective equipment at the Gary Works.

The Department contends the equipment does not qualify for the manufacturing exemption of Ind.Code 6-2-l-39(b)(6) or Ind. Code 6-2-l-39(b)(10) 1 because the equipment was not directly used or consumed by United States Steel in the direct production of steel.

The trial court found the exemption did apply and we affirm.

The Department…