INDIANA DEPT. OF ST. REV., SALES TAX DIV. v. RCA CORP.

No. 2-1272A125.

310 N.E.2d 96 (1974)

INDIANA DEPARTMENT OF STATE REVENUE, Sales Tax Division, Appellant, v. RCA CORPORATION, Appellee.

Court of Appeals of Indiana, Second District.

Rehearing Denied June 5, 1974.


Attorney(s) appearing for the Case

Theodore L. Sendak, Atty. Gen., Darrel K. Diamond, Deputy Atty. Gen., Indianapolis, for appellant.

Alan H. Lobley, Leonard J. Betley, W. Stephen Perry, Ice, Miller, Donadio & Ryan, Indianapolis, for appellee.


WHITE, Judge.

The only issue in this case is whether the trial court erred in finding that certain air conditioning equipment purchased by RCA "is ... directly used in the direct production ... [of] color television picture tubes" and in concluding as a matter of law that such equipment "is exempt from sales and use tax". The resolution of that issue is to be found in the meaning of the language of the statute which exempts "equipment" from those taxes when it is...

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