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INDIANAPOLIS FRUIT CO. v. DEPT. OF STATE REV.

No. 49T10-9702-SC-00129.

691 N.E.2d 1379 (1998)

INDIANAPOLIS FRUIT CO., Petitioner, v. DEPARTMENT OF STATE REVENUE, Respondent.

Tax Court of Indiana.

February 25, 1998.

Attorney(s) appearing for the Case

Rosemary G. Spalding, Spalding & Watson, Indianapolis, for petitioner.

Jeffrey A. Modisett, Attorney General of Indiana, Angela L. Mansfield, Deputy Attorney General, Indianapolis, for respondent.

FISHER, Judge.

Indianapolis Fruit Co. (Indianapolis Fruit) appeals a final determination of the Department of State Revenue (Department) denying it an exemption from certain sales and use taxes for the 1992 through 1995 tax years. Indianapolis Fruit claims that the Department improperly denied it a sales and use tax exemption for certain property purchased or leased during the tax years at issue.

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