Legal Opinion
Rotation Products Corp. v. Department of State Revenue
Indiana Tax Court
Decided January 30, 1998No. 49T10-9508-TA-00081PublishedCited by 20 opinions
1Opinion of the Court
FISHER, Judge.
Rotation Products Corporation (RPC) appeals a final determination of the Department of Revenue (Department) denying it an exemption from sales and use tax for equipment it used and materials it consumed in the remanufacturing of roller bearings during the tax years 1990 through 1992. The issue to be decided is whether this activity constitutes production of other tangible personal property, thereby entitling RPC to an exemption for the equipment used and materials consumed in this activity.
PROCEDURAL HISTORY
On December 3, 1993, the Department completed its audit of RPC’s sales…
2Cases cited22 opinions
- Anheuser-Busch Brewing Assn. v. United StatesSupreme Court of the United States · 1908
- Harlan Sprague Dawley, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1992
- Schulte Oil Co. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1994
- Indiana Department of State Revenue v. Cave Stone, Inc.Indiana Supreme Court · 1983
- Mechanics Laundry & Supply, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1995
17 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Clark v. State Board of Tax CommissionersIndiana Tax Court · 1998
- Horseshoe Hammond, LLC v. Indiana Department of State RevenueIndiana Tax Court · 2007
- Hyatt Corp. v. Department of State RevenueIndiana Tax Court · 1998
- Lenhardt Tool & Die Company v. LumpeIndiana Court of Appeals · 1998
- Indianapolis Fruit Co. v. Department of State RevenueIndiana Tax Court · 1998
15 more not listed; retrieve them via the Exa API.