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Thursday, May 15, 2014

Ind. Courts - Tax Court decides one, filed May 14th

In Hoosier Roll Shop Services, LLC v. IDOR, a 12-page opinion, Sr. Judge Fisher writes:

Hoosier Roll Shop Services, LLC has challenged the Indiana Department of State Revenue’s (Department) final determination denying it an exemption from Indiana’s sales and use taxes for equipment it used and materials it consumed in grinding and calibrating its customers’ work rolls during the 2007 and 2008 tax years (the years at issue). The matter, currently before the Court on the parties’ cross-motions for summary judgment, presents one issue: whether in grinding and calibrating its customers’ work rolls, Hoosier Roll produces other tangible personal property. The Court finds that it does. * * *

In Rotation Products, this Court developed four questions that would assist it in determining whether a “remanufacturing” or “repairing” process produces a new product. The Court has determined that, in this case, the answer to each of those four questions favors Hoosier Roll; that is, Hoosier Roll produces other tangible personal property when it grinds and calibrates its customers’ work rolls. Consequently, the Court GRANTS summary judgment in favor of Hoosier Roll and AGAINST the Department.

Posted by Marcia Oddi on May 15, 2014 11:09 AM
Posted to Ind. Tax Ct. Decisions