Legal Opinion
Alloy Custom Products, Inc. v. Indiana Department of State Revenue
Indiana Tax Court
Decided February 16, 2015No. 49T10-1102-TA-17PublishedCited by 1 opinion
1Opinion of the Court
ORDER ON PARTIES’ CROSS-MOTIONS FOR SUMMARY JUDGMENT
FISHER, Senior Judge.
Alloy Custom Products, Inc. has challenged the Indiana Department of State Revenue’s (Department) final determination denying it a refund of the Indiana sales tax it paid on utilities it consumed while “rehabilitating” cryogenic tanker trailers between September 2006 and March 2010 (the period at issue). The matter is currently before the Court on the parties’ cross-motions for summary judgment.
FACTS
Background
Alloy is in the business of manufacturing new cryogenic tanker trailers as well as what it calls “rehabilitating”…
2Cases cited15 opinions
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- Horseshoe Hammond, LLC v. Indiana Department of State RevenueIndiana Tax Court · 2007
- Rotation Products Corp. v. Department of State RevenueIndiana Tax Court · 1998
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3Cited by1 opinion
- Merchandise Warehouse Co., Inc. v. Indiana Department of State RevenueIndiana Tax Court · 2017