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Thursday, January 12, 2017

Ind. Decisions - Tax Court posts one, filed Jan. 11

In Merchandise Warehouse Co., Inc. v. Indiana Department of State Revenue, an 11-page opinion, Judge Wentworth writes:

Between October 2009 and September 2012 (the period at issue), Merchandise Warehouse Co., Inc. purchased certain freezer equipment and electricity to power its freezer equipment. Upon review, the Court finds that those retail transactions were not exempt from Indiana sales tax under Indiana Code § 6-2.5-5-3 and Indiana Code § 6- 2.5-5-5.1. * * *

Merchandise Warehouse does not produce other tangible personal property in an integrated production process when it freezes its customers’ food products. Accordingly, the Court GRANTS summary judgment in favor of the Department and AGAINST Merchandise Warehouse.

Posted by Marcia Oddi on January 12, 2017 08:44 AM
Posted to Ind. Tax Ct. Decisions