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Legal Opinion

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

Indiana Tax Court

Decided March 4, 1999No. 49T10-9611-TA-00150PublishedCited by 1 opinion

1Opinion of the CourtFisher, J.

PPG Industries, Inc. (PPG) appeals a final determination of the State Board of Tax Commissioners (State Board) denying PPG an interstate commerce exemption for personal property it owned on the March 1,1994 and March 1, 1995 assessment dates and assessing PPG with a 20% undervaluation penalty for those tax years.

FACTS AND PROCEDURAL HISTORY

PPG is a non-resident corporation engaged in the manufacture, processing, and sale of glass products. PPG’s principal offices in Indiana are located at its automotive glass processing plant in Scott Township, Evansville, Vanderburgh County, Indiana. At this…

2Cases cited9 opinions

  1. State Board of Tax Commissioners v. Jewell Grain Co.Indiana Supreme Court · 1990
  2. Guinn v. LightIndiana Supreme Court · 1990
  3. Hyatt Corp. v. Department of State RevenueIndiana Tax Court · 1998
  4. Gulf Stream Coach, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1988
  5. Paul Heuring Motors, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1993

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3Cited by1 opinion

  1. Word of His Grace Fellowship, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1999

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