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STUMP v. INDIANA DEPT. OF STATE REVENUE

Nos. 49T10-0012-TA-130, 49T10-0107-TA-55.

777 N.E.2d 799 (2002)

Leland H. STUMP, Claimant, v. INDIANA DEPARTMENT OF STATE REVENUE, Respondent.

Tax Court of Indiana.

October 22, 2002.

Attorney(s) appearing for the Case

Leland H. Stump, Fort Wayne, IN, Claimant Appearing Pro Se.

Steve Carter, Attorney General of Indiana, Robert B. Wente, Deputy Attorney General, Indianapolis, IN, Attorneys for Respondent.

FISHER, J.

The Claimant, Leland H. Stump, appeals two final determinations of the Indiana Department of State Revenue (Department), denying him a sales tax exemption for tax years 1999 and 2000. The matter is currently before the Court on the parties' cross-motions for summary judgment. The Court finds the following issue dispositive: whether Mr. Stump's purchases of two vans, which were modified for handicap-use, were exempt from sales tax under Indiana Code §...

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