FISHER, Judge.
Keller Industries, Inc. appeals the State Board's final determination denying exemption for the year 1986. The exemption was claimed under IC 6-1.1-10-30(b) and pertained to inventory stored in its Indiana plant that was destined for out-of-state shipment, but was not shipped prior to March 1.
Keller is a Florida corporation, with its principal offices located in Miami. During the year at issue, it manufactured outdoor aluminum furniture in...
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