R. R. Donnelley & Sons Company v. Indiana Department of State Revenue

ORDER ON PARTIES’ CROSS-MOTIONS FOR SUMMARY JUDGMENT

WENTWORTH, J.’ ,

R.R. Donnelley & Sons Company has appealed the Indiana Department of State Revenue’s assessments of Indiana use tax on its purchases of shipping pallets for the 2007, 2008, and 2009 tax years (the years at issue). The matter is" currently before the Court on the parties’ cross-motions for summary judgment, which present one is-sué for the Court to decide: whether RR Donnelley’s purchases of shipping pallets are exempt from use tax under Indiana Code § 6-2.5-5-9(d) (“Nonreturnable Con tainer Exemption”). 1 The Court finds that…