Mennel Milling Co. v. Limbach

Evans, Judge.

This is an appeal by the taxpayer, Mennel Milling Company (Mennel), from a decision and order of the Board of Tax Appeals, affirming in part the Journal Entry of the Tax Commissioner, which found the taxpayer liable for sales and use taxes on certain purchases of equipment and supplies used by the taxpayer in the operation of the company business.

The audit period involved in this case extends from January 1,1980 through December 31, 1982. There are three fundamental questions involved in this appeal. The first involves the exemption for purchases used directly in the…