Legal Opinion
Indiana Department of State Revenue v. Bulkmatic Transport Co.
Indiana Supreme Court
Decided April 13, 1995No. 49S10-9406-TA-586PublishedCited by 17 opinions
1Opinion of the Court
SULLIVAN, Justice.
Some large trucks have a single fuel tank that is used to provide fuel both for the truck engine and for specialized equipment on the trucks. The fuel used by the truck engine is subject to Indiana motor carrier fuel tax; the fuel used to operate the specialized equipment is exempt from that tax. This case involves such trucks where the specialized equipment is pneumatic pumping equipment used to load and unload liquid and dry bulk commodities. The taxpayer and revenue department dispute the percentage of the total amount of fuel used by the taxpayer's trucks that is exempt…
2Cases cited6 opinions
- Bowles v. Seminole Rock & Sand Co.Supreme Court of the United States · 1945
- Johnson County Farm Bureau Cooperative Ass'n v. Indiana Department of State RevenueIndiana Tax Court · 1991
- Indiana Department of State Revenue v. Colpaert Realty Corp.Indiana Supreme Court · 1952
- State Ex Rel. Blair v. GettingerIndiana Supreme Court · 1952
- Speedway International Trucks, Inc. v. RosselleIndiana Supreme Court · 1995
1 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- LTV Steel Co. v. GriffinIndiana Supreme Court · 2000
- Osolo Township v. Elkhart Maple Lane Associates L.P.Indiana Tax Court · 2003
- State Board of Tax Commissioners v. Two Market Square Associates Ltd. PartnershipIndiana Supreme Court · 1997
- Associated Insurance Companies, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1995
- Indiana Department of Revenue v. Kitchin Hospitality, LLCIndiana Supreme Court · 2009
12 more not listed; retrieve them via the Exa API.