Indiana Department of State Revenue v. Cave Stone, Inc.
Indiana Court of Appeals
1Opinion of the Court
SHIELDS, Judge.
The Indiana Department of State Revenue (Department) appeals the decision of the trial court ordering a refund of state gross retail tax and use tax (sales and use tax) paid on the purchase of transportation equipment and supplies, repairs, and fuel used in connection with the equipment.
Appellees Cave Stone, Incorporated (Cave) and Meshberger Stone, Incorporated (Meshberger) are engaged in the business of selling sized aggregate stone removed from their respective quarries. The procedure involves stripping, drilling, blasting, and loading the crude stone into a truck. The crude…
Also in this document: Concurrence.
2Cases cited10 opinions
- Corn Products Refining Co. v. Federal Trade CommissionSupreme Court of the United States · 1945
- Indiana Department of State Revenue v. Colpaert Realty Corp.Indiana Supreme Court · 1952
- Baker v. COMPTONIndiana Supreme Court · 1965
- Corn Products Refining Co. v. Federal Trade CommissionCourt of Appeals for the Seventh Circuit · 1944
- Indiana Dept. of St. Rev., Sales Tax Div. v. RCA Corp.Indiana Court of Appeals · 1974
5 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Harlan Sprague Dawley, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1992
- Shultz v. StateIndiana Court of Appeals · 1981
- Indiana Department of State Revenue v. Cave Stone, Inc.Indiana Supreme Court · 1983
- Department of Revenue v. United States Steel Corp.Indiana Court of Appeals · 1981
- Indiana Department of State Revenue, Gross Income Tax Division v. Indiana Harbor Belt RailroadIndiana Court of Appeals · 1984
7 more not listed; retrieve them via the Exa API.