COWDEN & SONS v. DEPT. OF STATE REVENUE

No. 49T05-9001-TA-00004.

575 N.E.2d 718 (1991)

COWDEN & SONS Trucking, Inc., Petitioner, v. INDIANA DEPARTMENT OF STATE REVENUE, Respondent.

Tax Court of Indiana.

August 1, 1991.


Attorney(s) appearing for the Case

Joseph P. Murdock and Joseph S. Smith, Indianapolis, for petitioner.

Linley E. Pearson, State Atty. Gen. and Marilyn S. Meighen, Deputy Atty. Gen., Indianapolis, for respondent.


FISHER, Judge.

Cowden & Sons Trucking, Inc. (Cowden) appeals the Indiana Department of Revenue's (Department) imposition of sales and use tax on money received from hauling services provided to its customers.

Facts

At the time of the assessment, Cowden, an Indiana corporation, was a motor carrier engaged in the business of transporting various materials, such as sand, gravel, stone, and agricultural lime, hereinafter referred to as "stone...

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