Legal Opinion
Meyer Waste System, Inc. v. Indiana Department of State Revenue
Indiana Tax Court
Decided December 7, 2000No. 45T10-9609-TA-124PublishedCited by 9 opinions
1Opinion of the CourtFisher, J.
Meyer Waste Systems, Inc. d/b/a Able Disposal (Meyer Waste) appeals the final determination by the Indiana Department of State Revenue (Department of Revenue) assessing it use tax for the calendar years 1990, 1991, and 1992 (tax years in question). In this original tax appeal Meyer Waste presents the following issue for this Court’s review: whether, pursuant to Ind.Code Ann. Section 6-2.5-5-27 (West 2000), Meyer Waste is exempt from the use tax on its trucks and other items associated with its garbage hauling business.
FACTS AND PROCEDURAL HISTORY
The undisputed facts follow. During the tax…
2Cases cited26 opinions
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- Indiana High School Athletic Ass'n v. Carlberg Ex Rel. CarlbergIndiana Supreme Court · 1997
- Miles v. Department of TreasuryIndiana Supreme Court · 1935
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