IND. DEPT. OF ST. REV. v. M.M. CORP.

No. 2-177A20.

398 N.E.2d 1309 (1979)

INDIANA DEPARTMENT OF STATE REVENUE, Defendant-Appellant, v. MARTIN MARIETTA CORPORATION, Plaintiff-Appellee.

Court of Appeals of Indiana, Fourth District.

December 27, 1979.


Attorney(s) appearing for the Case

Theo. L. Sendak, Atty. Gen., David L. Steiner, Deputy Atty. Gen., Indianapolis, for appellant.

Michael R. Fruehwald, Indianapolis, for appellee.


MILLER, Presiding Judge.

The Indiana State Department of Revenue (State) appeals from a trial court decision that the Standard Materials Division of Martin Marietta Corporation (Standard) is entitled to a refund of $23,376.51 plus interest for sales tax erroneously assessed and collected on freight charges paid to Standard by its customers in 1968 and 1969. The State contends the trial court erred in interpreting the applicable tax laws.

We affirm.

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