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  5. 764 N.E.2d 313 (2002)
 

INTERSTATE WAREHOUS, INC. v. IND. DEPT. OF STATE REV.

No. 49T10-9806-TA-71.

764 N.E.2d 313 (2002)

INTERSTATE WAREHOUSING, INC., Petitioner, v. INDIANA DEPARTMENT OF STATE REVENUE, Respondent.

Tax Court of Indiana.

Publication Ordered February 28, 2002.

Attorney(s) appearing for the Case

Craig R. Finlayson, Swift & Finlayson, Fort Wayne, IN, Attorney for Petitioner.

Steve Carter, Attorney General of Indiana, Vincent S. Mirkov, Deputy Attorney General, Indianapolis, IN, Attorneys for Respondent.

FISHER, J.

Interstate Warehousing, Inc. (Interstate) challenges the Indiana Department of State Revenue's (Department) denial of a refund of sales and use tax in the amount of $91,566.85 paid during the 1993 to 1996 tax years. The Court restates Interstate's issue for review as whether Interstate's chilling of ammonia used to provide its customers with air conditioned storage units constitutes "direct production" of "other...

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