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Legal Opinion

White River Environmental Partnership v. Department of State Revenue

Indiana Tax Court

Decided May 15, 1998No. 49T10-9605-TA-00048PublishedCited by 6 opinions

1Opinion of the Court

FISHER, Judge.

White River Environmental Partnership (WREP) appeals a final determination of the Department of State Revenue (Department) denying it a sales and use tax exemption for chemicals and materials consumed in its wastewater treatment process during 1994 and 1995. The issue to be decided is whether the treatment of wastewater constitutes production for purposes of the sales and use tax exemptions.

FACTS AND PROCEDURAL HISTORY

WREP operates two advanced wastewa-ter treatment facilities in Indianapolis. The facilities turn wastewater (including raw sewage) into clean water that meets the…

2Cases cited13 opinions

  1. Appeal of Clayton-Marcus Company, Inc.Supreme Court of North Carolina · 1974
  2. Welsh, Governor v. SellsIndiana Supreme Court · 1963
  3. Mechanics Laundry & Supply, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1995
  4. Roehl Transport, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1995
  5. Indiana Waste Systems of Indiana, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1994

8 more not listed; retrieve them via the Exa API.

3Cited by6 opinions

  1. Hyatt Corp. v. Department of State RevenueIndiana Tax Court · 1998
  2. Chrysler Financial Co. v. Indiana Department of State RevenueIndiana Tax Court · 2002
  3. Salin Bancshares, Inc. v. Indiana Department of RevenueIndiana Tax Court · 2000
  4. Tri-States Double Cola Bottling Co. v. Department of State RevenueIndiana Tax Court · 1999
  5. Indiana Department of Revenue v. Interstate Warehousing, Inc.Indiana Supreme Court · 2003

1 more not listed; retrieve them via the Exa API.

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