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INDIANA WASTE SYS. v. DEPT. OF STATE REVENUE

No. 49T10-9201-TA-00004.

633 N.E.2d 359 (1994)

INDIANA WASTE SYSTEMS OF INDIANA, Inc., D/B/a Waste Management of Indianapolis, Petitioner, v. INDIANA DEPARTMENT OF STATE REVENUE, Respondent.

Tax Court of Indiana.

April 27, 1994.

Attorney(s) appearing for the Case

James E. Freeman, Jr., Sansberry, Dickmann, Freeman & Builta, Anderson, for petitioner.

Pamela Carter, Atty. Gen., Joel Schiff, Deputy Atty. Gen., Indianapolis, for respondent.

FISHER, Judge.

This appeal asks whether garbage constitutes "property," as that word is used in Indiana Code 6-2.5-5-27, the public transportation exemption from the gross retail (sales) and use taxes. The Petitioner, Indiana Waste Systems of Indiana, Inc. d/b/a Waste Management of Indianapolis (Waste Management), operates a garbage hauling business in and around Indianapolis. Waste Management paid sales and use tax on tangible personal property it uses in its business...

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