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ENCYCLOPAEDIA BRITANNICA v. STATE BOARD OF TAX COM'RS

No. 49T10-9411-TA-00259.

663 N.E.2d 1230 (1996)

ENCYCLOPAEDIA BRITANNICA, INC., Petitioner, v. STATE BOARD OF TAX COMMISSIONERS, Respondent.

Tax Court of Indiana.

April 17, 1996.

Attorney(s) appearing for the Case

Paul M. Pittman, Baker, Siegel & Page, Indianapolis, for Petitioner.

Pamela Carter, Attorney General, Marilyn S. Meighen, Deputy Attorney General, Indianapolis, for Respondent.

FISHER, Judge.

Encyclopaedia Britannica, Inc. (EBI) appeals the final determination of the State Board of Tax Commissioners (the State Board) denying it an inventory exemption under IND.CODE 6-1.1-10-29(b) for the March 1, 1993, assessment date.

ISSUE

EBI presents two issues for the court's consideration. Because one of those issues is dispositive of the case, the court will address that issue only: whether EBI is a "manufacturer" or "processor...

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