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MONARCH STEEL CO. INC. v. STATE, TAX COM'RS

No. 45T05-8810-TA-00054.

545 N.E.2d 1148 (1989)

MONARCH STEEL CO., Inc. Petitioner, v. State of Indiana TAX Commissioners, Respondent.

Tax Court of Indiana.

October 25, 1989.

Attorney(s) appearing for the Case

Kenneth D. Reed, Hammond, for petitioner.

Linley E. Pearson, Atty. Gen. by Terry G. Duga, Deputy Atty. Gen., Indianapolis, for respondent.

FACTS AND ISSUES

FISHER, Judge.

Monarch Steel Company, Inc. appeals the State Board of Tax Commissioners' final determination that a portion of Monarch's inventory sold to out-of-state customers is not exempt from personal property tax as provided by IC 6-1.1-10-30 and IC 6-1.1-10-29. The assessment date was March 1, 1987.

During the assessment period, Monarch, an Indiana corporation, was a steel service center located in East Chicago, Indiana. Monarch...

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