Carnahan Grain, Inc. v. Indiana Department of State Revenue

ORDER ON PARTIES' CROSS MOTIONS FOR SUMMARY JUDGMENT

FISHER, J.

Carnahan Grain, Inc. (Carnahan) appeals the final determination of the Indiana Department of State Revenue (Department) assessing it with additional sales and use tax for the 1999 and 2000 tax years (years at issue). The matter is currently before the Court on the parties' cross-motions for summary judgment. The issue for the Court to decide is whether Carnahan is entitled to a public transportation exemption for equipment it predominantly uses to transport agricultural commodities owned by third parties.

FACTS AND PROCEDURAL HISTORY