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STATE v. APEX STEEL & SUPPLY CO., INC.

No. 3-775A153.

375 N.E.2d 598 (1978)

STATE of Indiana and State of Indiana Department of Revenue, Defendants-Appellants, v. APEX STEEL AND SUPPLY COMPANY, Inc., Plaintiff-Appellee.

Court of Appeals of Indiana, Third District.

Rehearing Denied May 31, 1978.

Attorney(s) appearing for the Case

Theo. L. Sendak, Atty. Gen., James M. Garrettson, Deputy Atty. Gen., Indianapolis, for defendants-appellants.

Julius H. Sachs, Robert M. Hess, Sachs, Hess & Funk, Hammond, for plaintiff-appellee.

GARRARD, Judge.

Apex sued for a refund of gross income taxes asserting it was erroneously taxed at the 2% rate rather than the 1/2% rate. The trial court found for the taxpayer and the state appeals. We affirm.

The essential facts were stipulated. At issue is the interpretation of IC 6-2-1-3, and in particular subparagraphs (a)(4) and (g).

Subparagraph (a)(4) provides a tax rate of 1/2% upon wholesale sales. "Wholesale sales" are then specially defined...

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