ROTATION PRODUCTS v. DEPT. OF STATE REV.

No. 49T10-9508-TA-00081.

690 N.E.2d 795 (1998)

ROTATION PRODUCTS CORP., Petitioner, v. DEPARTMENT OF STATE REVENUE, Respondent.

Tax Court of Indiana.

January 30, 1998.


Attorney(s) appearing for the Case

Thomas F. Schnellenberger, Stephan L. Hodge, McHale, Cook & Welch, Indianapolis, for Petitioner.

Jeffrey A. Modisett, Attorney General, Marilyn S. Meighen, Deputy Attorney General, Indianapolis, for Respondent.


FISHER, Judge.

Rotation Products Corporation (RPC) appeals a final determination of the Department of Revenue (Department) denying it an exemption from sales and use tax for equipment it used and materials it consumed in the remanufacturing of roller bearings during the tax years 1990 through 1992. The issue to be decided is whether this activity constitutes production of other tangible personal property, thereby entitling RPC to an exemption for the equipment used...

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