MASON METALS v. DEPT. OF STATE REVENUE

No. 49T05-9008-TA-00041.

590 N.E.2d 672 (1992)

MASON METALS Company, Inc., Petitioner, v. INDIANA DEPARTMENT OF STATE REVENUE, Respondent.

Tax Court of Indiana.

April 13, 1992.


Attorney(s) appearing for the Case

Joseph P. Allegretti, Sherman and Allegretti, Hammond, for petitioner.

Linley E. Pearson, Atty. Gen., of Indiana and Joel Schiff, Deputy Atty. Gen., Indianapolis, for respondent.

Barton T. Sprunger and Mark J. Richards, Ice Miller Donadio & Ryan, Indianapolis, for Land Air Transp. Co., Inc. as amicus curiae in support of petitioner.


FISHER, Judge.

The Petitioner, Mason Metals Company, Inc. (Mason), appeals the final determination of the Respondent, the Indiana Department of State Revenue (Department), denying Mason's claims for refund of Indiana State Gross Retail and Use Tax (sales and use tax), IND. CODE 6-2.5-1-1 et seq., paid for the years 1985 and 1986.

FACTS

Mason is an Indiana corporation engaged in the recycling and manufacturing of tin products. Mason uses various...

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