Indianapolis Fruit Co. v. Department of State Revenue

FISHER, Judge.

Indianapolis Fruit Co. (Indianapolis Fruit) appeals a final determination of the Department of State Revenue (Department) denying it an exemption from certain sales and use taxes for the 1992 through 1995 tax years. Indianapolis Fruit claims that the Department improperly denied it a sales and use tax exemption for certain property purchased or leased during the tax years at issue.

FACTS

Indianapolis Fruit is a wholesale supplier of fruits and vegetables. Indianapolis Fruit also operates a “Garden Cut” facility. The Garden Cut facility produces freshly cut fruits and vegetables…