Legal Opinion
Evansville Concrete Supply Co. v. Indiana Department of State Revenue
Indiana Tax Court
Decided May 23, 1991No. 82T05-9003-TA-00015PublishedCited by 9 opinions
1Opinion of the Court
FISHER, Judge.
Evansville Concrete Supply Co., Inc. (Evansville Concrete) appeals the Indiana Department of State Revenue's (Department) Letter of Findings denying its claim for refund of 1985, 1986, and 1987 Indiana State Gross Retail and Use Taxes paid on the purchase of ready-mix concrete trucks, replacement parts, and fuel. The matter is before the court on Evansville Concrete's Motion for Summary Judgment solely concerning its 1985 claim for refund of sales and use tax in the amount of $40,197.99.
FACTS
Evansville Concrete is an Indiana corporation engaged in the ready-mix concrete business…
2Cases cited29 opinions
- Shideler v. DwyerIndiana Supreme Court · 1981
- Chaffin v. NicosiaIndiana Supreme Court · 1974
- Sherfey v. City of BrazilIndiana Supreme Court · 1938
- State Ex Rel. Indiana State Board of Dental Examiners v. JuddIndiana Court of Appeals · 1990
- Guinn v. LightIndiana Supreme Court · 1990
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3Cited by9 opinions
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- Kohl's Department Stores, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 2005
- Thorntown Telephone Co. v. State Board of Tax CommissionersIndiana Tax Court · 1992
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