Legal Opinion
Merchandise Warehouse Co., Inc. v. Indiana Department of State Revenue
Indiana Tax Court
Decided January 11, 2017No. Cause 49T10-1302-TA-00009PublishedCited by 1 opinion
1Opinion of the Court
ORDER ON RESPONDENT’S MOTION FOR SUMMARY JUDGMENT
WENTWORTH, J.
Between October 2009 and September 2012 (the period at issue), Merchandise Warehouse Co., Inc. purchased certain freezer equipment and electricity to power its freezer equipment. Upon review, the Court finds that those retail transactions were not exempt from Indiana sales tax under Indiana Code § 6-2.5-5-3 and Indiana Code § 6-2.5-5-5.1.
FACTS AND PROCEDURAL HISTORY
Merchandise Warehouse, an Indiana corporation, operates a food storage warehouse in Indianapolis, Indiana. Merchandise Warehouse’s customers are food manufacturers that…
2Cases cited13 opinions
- Harlan Sprague Dawley, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1992
- Horseshoe Hammond, LLC v. Indiana Department of State RevenueIndiana Tax Court · 2007
- Mechanics Laundry & Supply, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1995
- General Motors Corp. v. Indiana Department of State RevenueIndiana Tax Court · 1991
- Indiana Department of State Revenue v. General Motors Corp.Indiana Supreme Court · 1992
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3Cited by1 opinion
- Merchandise Warehouse Co., Inc. v. Indiana Department of State RevenueIndiana Supreme Court · 2017