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MID-AMERICA ENERGY v. DEPT. OF STATE REV.

681 N.E.2d 259 (1997)

MID-AMERICA ENERGY RESOURCES, INC., Petitioner, v. INDIANA DEPARTMENT OF STATE REVENUE, Respondent.

Tax Court of Indiana.

May 22, 1997.

Attorney(s) appearing for the Case

B. Keith Shake, Henderson, Daily, Withrow & Devoe, Indianapolis, for petitioner.

Jeffrey A. Modisett, Attorney General, Marilyn S. Meighen, Deputy Attorney General, Indianapolis, for respondent.

FISHER, J.

Mid-America Energy Resources ("MAER") challenges the Department of Revenue's ("Department") finding that they do not qualify for the equipment and consumption exemptions as producers of chilled water used to condition air. MAER asserts that its chilling process produces "other tangible personal property" while the Department claims that MAER provides a service. The central issue before this Court is whether MAER's chilling of water constitutes "direct production...

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