Legal Opinion
North Central Industries, Inc. v. Indiana Department of State Revenue
Indiana Tax Court
Decided June 20, 2003No. 49T10-9907-TA-158PublishedCited by 3 opinions
1Opinion of the CourtFisher, J.
North Central Industries, Inc. (North Central) appeals from the Indiana Department of State Revenue’s (Department) denial of its request for a refund of $1,988.15 in use tax for 1994. North Central claims that the Department failed to grant it an exemption under Indiana Code Section 6-2.5-5-3 on the machine it used to shrink-wrap fireworks. The sole issue before the Court is whether, under Indiana Code Section 6-2.5-5-3, North Central directly used its shrink-wrap machine in the direct production of other tangible personal property.
FACTS AND PROCEDURAL HISTORY
North Central is an Indiana…
2Cases cited11 opinions
- Borden Co. v. BorellaSupreme Court of the United States · 1945
- Harlan Sprague Dawley, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1992
- Mechanics Laundry & Supply, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1995
- General Motors Corp. v. Indiana Department of State RevenueIndiana Tax Court · 1991
- Rotation Products Corp. v. Department of State RevenueIndiana Tax Court · 1998
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3Cited by3 opinions
- Haas Publishing Co. v. Indiana Department of State RevenueIndiana Tax Court · 2005
- Carroll County Rural Electric Membership Corp. v. Indiana Department of State RevenueIndiana Tax Court · 2005
- N. Cent. Indus. v. Ind. Dept. of State Rev.Indiana Tax Court · 2003