Interstate Warehousing, Inc. v. Indiana Department of State Revenue

Interstate Warehousing, Inc. (Interstate) challenges the Indiana Department of State Revenue's (Department) denial of a refund of sales and use tax in the amount of $91,566.85 paid during the 1993 to 1996 tax years. The Court restates Interstate's issue for review as whether Interstate's chilling of ammonia used to provide its customers with air conditioned storage units constitutes "direct production" of "other tangible personal property" for the purpose of Indiana Code § 6-2.5-5-5.1 (the consumption exemption). 1

For the reasons stated below, the Court GRANTS Interstate's motion for summary…