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DEPT. OF REVENUE v. INTERSTATE WAREHOUSING

No. 49S10-0205-TA-00266.

783 N.E.2d 248 (2003)

INDIANA DEPARTMENT OF REVENUE, Appellant (Defendant below), v. INTERSTATE WAREHOUSING, INC., Appellee (Plaintiff below).

Supreme Court of Indiana.

February 14, 2003.

Attorney(s) appearing for the Case

Steve Carter, Attorney General, Nandita G. Shepherd, Deputy Attorney General, Indianapolis, IN, Attorney for Appellant.

Craig R. Finlayson, Swift & Finlayson, Fort Wayne, IN, Attorneys for Appellee.

ON PETITION FOR REVIEW

SULLIVAN, Justice.

Interstate Warehousing, Inc., uses electricity to liquify ammonia that is then used to chill warehouse space that Interstate rents to customers to store perishables. Interstate seeks to avoid the taxes due on its electricity purchases. We find that Interstate does not qualify for the statutory tax exemption it seeks because Interstate's use of the ammonia does not constitute the "production of other tangible personal...

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