Mechanics Laundry & Supply, Inc. v. Indiana Department of State Revenue

FISHER, Judge.

Mechanics Laundry and Supply, Inc. (Mechanics Laundry) appeals the Indiana Department of State Revenue's (the Department) denial of its claim for refund of Indiana State Gross Retail and Use Taxes (sales taxes) for 1989.

ISSUES

At issue is whether Mechanics Laundry's purchases of: 1) cleaning supplies and products,1 2) machinery and equipment,2 3) utilities,3 4) repair parts,4 and 5) EPA compliance items 5 are exempt from the sales tax under:

L. IND.CODE 6-2.5-5-8, the equipment exemption;

II. IND.CODE 6-2.5-5-5.1, the consumption exemption;

III. IND.CODE 6-2.5-5-6, the incorporation…