ORDER
FISHER, Judge.
The Court having heretofore taken "Petitioner's Petition to Enjoin Collection of Tax" under advisement now makes the following specific findings of fact:
1. Petitioner is a corporation engaged in the business of renting video tapes to the general public.
2. Petitioner's officer James R. Williams made inquiry regarding sales tax as applied to the rental of video tapes to Department of Revenue employee in Evansville, Indiana...
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