Jack Gray Transport, Inc. v. Department of State Revenue

The petitioners, Jack Gray Transport, Inc., as well as thirty-eight other similarly situated parties 1 (collectively Jack Gray) appeal the final determination of the Department of State Revenue (Department), whereby the Department declined to apply Indiana's proportional use exemption (Exemption) to the motor fuel and surcharge taxes found at Inp.Copm Ann. §§ 6-6-4.1-4(d) and 6-6-4.1-4.5(d) (West 2000) for the second, third and fourth quarters of 1998, as well as for the first two quarters of 1999. In its original tax appeal, Jack Gray raises two issues:

I. Whether the Court should certify a…