Legal Opinion
Indiana Waste Systems of Indiana, Inc. v. Indiana Department of State Revenue
Indiana Tax Court
Decided April 27, 1994No. 49T10-9201-TA-00004PublishedCited by 24 opinions
1Opinion of the Court
FISHER, Judge.
This appeal asks whether garbage constitutes "property," as that word is used in Indiana Code 6-2.5-5-27, the public transportation exemption from the gross retail (sales) and use taxes. The Petitioner, Indiana Waste Systems of Indiana, Inc. d/b/a Waste Management of Indianapolis (Waste Management), operates a garbage hauling business in and around Indianapolis. Waste Management paid sales and use tax on tangible personal property it uses in its business and filed a claim for refund for 1987, 1988, 1989, and 1990 with the Respondent, the Indiana Department of State Revenue (the…
2Cases cited32 opinions
- California v. GreenwoodSupreme Court of the United States · 1988
- Rosi v. Business Furniture Corp.Indiana Supreme Court · 1993
- Ayres v. Indian Heights Volunteer Fire Department, Inc.Indiana Supreme Court · 1986
- California Reduction Co. v. Sanitary Reduction WorksSupreme Court of the United States · 1905
- Hinshaw v. Board of Com'rs of Jay CountyIndiana Supreme Court · 1993
27 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Mechanics Laundry & Supply, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1995
- Smyth v. CarterIndiana Court of Appeals · 2006
- Chrysler Financial Co. v. Indiana Department of State RevenueIndiana Tax Court · 2002
- Rotation Products Corp. v. Department of State RevenueIndiana Tax Court · 1998
- Indianapolis Fruit Co. v. Department of State RevenueIndiana Tax Court · 1998
19 more not listed; retrieve them via the Exa API.