Keller Industries, Inc. v. State Board of Tax Commissioners

FISHER, Judge.

Keller Industries, Inc. appeals the State Board's final determination denying exemption for the year 1986. The exemption was claimed under IC 6-1.1-10-30(b) and pertained to inventory stored in its Indiana plant that was destined for out-of-state shipment, but was not shipped prior to March 1.

Keller is a Florida corporation, with its principal offices located in Miami. During the year at issue, it manufactured outdoor aluminum furniture in a plant located in Linton, Indiana. It also had plants in California, Georgia, and Virginia.

Customers submitted purchase orders to Keller's…