General Motors Corp. v. Indiana Department of State Revenue

FISHER, Judge.

General Motors Corporation (GM) seeks a refund of Indiana Gross Retail Sales and Use taxes (sales/use tax) assessed and collected by the Indiana Department of State Revenue (Department) on expendable packing materials GM purchased and used in transporting certain automobile parts from one GM facility to another during the calendar years 1978, 1979, 1980, and 1981.

FACTS

GM manufactures motor vehicles (automobiles). GM is a Delaware corporation with its principal places of business in Detroit, Michigan, and New York, New York. GM is organized as a vertically integrated production…