Indiana Department of State Revenue v. Martin Marietta Corp.

MILLER, Presiding Judge.

The Indiana State Department of Revenue (State) appeals from a trial court decision that the Standard Materials Division of Martin Marietta Corporation (Standard) is entitled to a refund of $23,376.51 plus interest for sales tax erroneously assessed and collected on freight charges paid to Standard by its customers in 1968 and 1969. The State contends the trial court erred in interpreting the applicable tax laws.

We affirm.

In 1968 and 1969, Standard was engaged in the excavation, processing and sale of sand, gravel and other aggregate materials. In most sales, at the…