Legal Opinion
Morton Buildings, Inc. v. Indiana Department of State Revenue
Indiana Tax Court
Decided December 13, 2004No. 49T10-9812-TA-187PublishedCited by 6 opinions
1Opinion of the CourtFisher, J.
Morton Buildings, Inc. (Morton) appeals the final determination 1 of the Indiana Department of State Revenue (Department) denying its claim for refund of use taxes it paid from January 1, 1998 through September 30, 1998 (the period at issue). The issue for this Court to decide is whether the raw materials Morton purchased and used out of state to make building components, that were eventually assembled into prefabricated buildings in Indiana, are subject to Indiana use tax.
FACTS
Morton, an Illinois corporation licensed to do business in Indiana, is engaged in the production, sale, and on-site…
2Cases cited15 opinions
- Morton Buildings, Inc. v. Commissioner of RevenueSupreme Court of Minnesota · 1992
- Morton Buildings, Inc. v. BannonSupreme Court of Connecticut · 1992
- State Board of Tax Commissioners v. Jewell Grain Co.Indiana Supreme Court · 1990
- Snyder v. Indiana Department of State RevenueIndiana Tax Court · 2000
- Indiana Department of State Revenue v. Endress & Hauser, Inc.Indiana Court of Appeals · 1980
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3Cited by6 opinions
- Ameritech Publishing, Inc v. Department of TreasuryMichigan Court of Appeals · 2008
- Belterra Resort Indiana, LLC v. Indiana Department of State RevenueIndiana Tax Court · 2009
- Indiana Department of State Revenue v. AOL, LLCIndiana Supreme Court · 2012
- Ameritech Publishing, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 2009
- Hoosier Roll Shop Services, LLC v. Indiana Department of State RevenueIndiana Tax Court · 2014
1 more not listed; retrieve them via the Exa API.