GENERAL MOTORS v. DEPT. OF STATE REVENUE

No. 49T05-8912-TA-00064.

578 N.E.2d 399 (1991)

GENERAL MOTORS Corporation, Petitioner, v. INDIANA DEPARTMENT OF STATE REVENUE, Respondent.

Tax Court of Indiana.

September 11, 1991.


Attorney(s) appearing for the Case

Larry J. Stroble, Michael Rosiello, and Ronald d'Avis, Barnes & Thornburg, Indianapolis, for petitioner.

Linley E. Pearson, Indiana Atty. Gen. and Marilyn S. Meighen, Deputy Atty. Gen., Indianapolis, for respondent.


FISHER, Judge.

General Motors Corporation (GM) seeks a refund of Indiana Gross Retail Sales and Use taxes (sales/use tax) assessed and collected by the Indiana Department of State Revenue (Department) on expendable packing materials GM purchased and used in transporting certain automobile parts from one GM facility to another during the calendar years 1978, 1979, 1980, and 1981.

FACTS

GM manufactures motor vehicles (automobiles). GM is a Delaware...

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