Panhandle Eastern Pipeline Co. v. Indiana Department of State Revenue

The petitioners, Panhandle Eastern Pipe Line Company and its subsidiary Trunk-line Gas Company (collectively referred to as Panhandle), in these consolidated cases 1 appeal the final determinations of the Department of State Revenue (Department) covering the 1987-1990 tax years. In a Motion for Summary Judgment (Motion), Panhandle raises one issue: Whether Panhandle was entitled to a 100% exemption from Indiana use tax for equipment purchased and used in the distribution of natural gas (gas) 2 based on Ind.Code Ann. § 6-2.5-5-27 (West 2000). 3 In a cross-motion for summary judgment, the…