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Tuesday, February 17, 2015

Ind. Decisions - Tax Court posts one today, filed Feb. 16

In Alloy Custom Products, Inc. v. Indiana Department of State Revenue, a 16-page opinion, Sr. Judge Fisher writes:

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. * * *

Based on the evidence and argument before it, the Court finds that Alloy’s rehabilitation process does not produce other, or new, tangible personal property. Accordingly, the Court GRANTS summary judgment in favor of the Department and AGAINST Alloy.

Posted by Marcia Oddi on February 17, 2015 10:46 AM
Posted to Ind. Tax Ct. Decisions