State Board of Tax Commissioners v. Carrier Corp.

On Petition for Rehearing

[Filed November 1, 1977.]

Constitutional Law — Indiana Constitution, Art. X, § 1 — Not in Conflict with Commerce Clause of U.S. Constitution. — The chief purpose of the part of Article X, § 1 of the Indiana Constitution which provides for exemption from property taxation of tangible personal property other than property being held for sale in the ordinary course of a trade or business is to give the State authority to exempt personal property such as household goods. Such section does not mean that the State may tax goods contrary to the Commerce Clause of the United…