Encyclopaedia Britannica, Inc. v. State Board of Tax Commissioners

FISHER, Judge.

Encyclopaedia Britannica, Inc. (EBI) appeals the final determination of the State Board of Tax Commissioners (the State Board) denying it an inventory exemption under IND.CODE 6-1.1-10-29(b) for the March 1, 1993, assessment date.

ISSUE

EBI presents two issues for the court's consideration. Because one of those issues is dispositive of the case, the court will address that issue ouly: whether EBI is a "manufacturer" or "processor" of encyclopedias and other educational and informational books under .C. 6-1.1-10-29(b).

FACTS

A. EBI's Editorial Work

EBI publishes and sells…