Legal Opinion
State v. Apex Steel & Supply Co., Inc.
Indiana Court of Appeals
Decided April 20, 1978No. 3-775A153PublishedCited by 6 opinions
1Opinion of the CourtGarrard, J.
Apex sued for a refund of gross income taxes asserting it was erroneously taxed at the 2% rate rather than the ¥2% rate. The trial court found for the taxpayer and the state appeals. We affirm.
The essential facts were stipulated. At issue is the interpretation of IC 6-2-1-3, and in particular subparagraphs (a)(4) and (g).
Subparagraph (a)(4) provides a tax rate of V2 % upon wholesale sales. “Wholesale sales” are then specially defined in seven (7) categories. Category (4) consists of,
“receipts received from the business of industrial processing or servicing including but not limited to…
2Cases cited5 opinions
- Department of Treasury of Ind. v. Ingram-Richardson Mfg. Co. of Ind.Supreme Court of the United States · 1941
- Indiana Dept. of St. Rev., Sales Tax Div. v. RCA Corp.Indiana Court of Appeals · 1974
- Oster v. Department of TreasuryIndiana Supreme Court · 1941
- Indiana Department of State Revenue v. KlinkIndiana Supreme Court · 1953
- Ingram-Richardson Mfg. Co. of Indiana, Inc. v. Department of TreasuryCourt of Appeals for the Seventh Circuit · 1940
3Cited by6 opinions
- King v. StateIndiana Court of Appeals · 1979
- Hays v. CoeCourt of Special Appeals of Maryland · 1991
- Monarch Steel Co. v. State of Indiana Tax CommissionersIndiana Tax Court · 1989
- Indiana State Board of Tax Commissioners v. RoppIndiana Court of Appeals · 1983
- INDIANA STATE BD. OF TAX COM'RS v. RoppIndiana Court of Appeals · 1983
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