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INDIANA DEPT. OF STATE REVENUE v. HERTZ CORP.

No. 2-882A223.

457 N.E.2d 246 (1983)

INDIANA DEPARTMENT OF STATE REVENUE, Appellant (Defendant below), v. THE HERTZ CORPORATION, Appellee (Plaintiff below).

Court of Appeals of Indiana, Second District.

Rehearing Denied April 10, 1984.

Attorney(s) appearing for the Case

Linley E. Pearson, Atty. Gen., Ted J. Holaday, Deputy Atty. Gen., Indianapolis, for appellant.

Leonard J. Betley, Barton T. Sprunger, Ice, Miller, Donadio & Ryan, Indianapolis, for appellee.

SHIELDS, Judge.

The Indiana Department of State Revenue (Department) appeals the grant of a summary judgment in favor of the Hertz Corporation (Hertz). Among the alternative bases given by the trial court for its judgment was its determination that the purchases of fuel by Hertz were for resale so as to qualify for exemption from gross retail tax and use tax under I.C. 6-2-1-39(b)(9) and I.C. 6-2-1-43 (Burns Code Ed., Repl. 1978). Because we affirm the decision of...

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