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EVANSVILLE CONCRETE v. DEPT. OF ST. REV.

No. 82T05-9003-TA-00015.

571 N.E.2d 1350 (1991)

EVANSVILLE CONCRETE Supply Company, Inc., Plaintiff, v. Indiana Department of State Revenue, Defendant.

Tax Court of Indiana.

May 23, 1991.

Attorney(s) appearing for the Case

R. Eugene Johnson, Statham, Johnson & McCray, Evansville, for plaintiff.

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

FISHER, Judge.

Evansville Concrete Supply Co., Inc. (Evansville Concrete) appeals the Indiana Department of State Revenue's (Department) Letter of Findings denying its claim for refund of 1985, 1986, and 1987 Indiana State Gross Retail and Use Taxes paid on the purchase of ready-mix concrete trucks, replacement parts, and fuel. The matter is before the court on Evansville Concrete's Motion for Summary Judgment solely concerning its 1985 claim for refund of sales and...

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