Brandenburg Industrial Service Company, an Illinois corporation v. Indiana Department of State Revenue

ORDER ON RESPONDENT’S MOTION FOR PARTIAL SUMMARY JUDGMENT

WENTWORTH, J.

Brandenburg Industrial Service Company has appealed the Indiana Department of State Revenue’s denials of its claims for a refund of the sales and use tax remitted in 2006 and 2007 as well as its assessments of sales and use tax for the same period (the period at issue). The matter is currently before the Court on the Department’s Motion for Partial Summary Judgment and presents one issue for the Court to decide. 1 The Court restates the issue as whether Brandenburg was a producer of scrap steel eligible for exemption under…