Merchandise Warehouse Co., Inc. v. Indiana Department of State Revenue

On Petition for Review from the Indiana . Tax Court, No. 49T10-1302-TA-09, The Honorable Martha Blood Went-worth, Judge.Goff, .Justice.

Petitioner submitted refund claims' to the Department of State Revenue for sales tax paid on blast freezing equipment and the electricity used in operating said equipment. The Department partially denied the refunds and the Tax Court affirmed, holding that the Petitioner did not engage in “direct production” and, therefore, could not qualify for exemptions under the relevant statutes. We grant review and reverse.

Factual and Procedural History

The parties…