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  5. 790 N.E.2d 198 (2003)
 

N. CENT. INDUS. v. IND. DEPT. OF STATE REV.

No. 49T10-9907-TA-158.

790 N.E.2d 198 (2003)

NORTH CENTRAL INDUSTRIES, INC., Company, Successor in Merger with Petitioner, v. INDIANA DEPARTMENT OF STATE REVENUE, Respondent.

Tax Court of Indiana.

June 20, 2003.

Attorney(s) appearing for the Case

John H. Brooke, Brooke & Cloyd, Muncie, IN, Attorney for Petitioner.

Steve Carter, Attorney General of Indiana, Linda I. Villegas, Deputy Attorney General, Indianapolis, IN, Attorneys for Respondent.

FISHER, J.

North Central Industries, Inc. (North Central) appeals from the Indiana Department of State Revenue's (Department) denial of its request for a refund of $1,988.15 in use tax for 1994. North Central claims that the Department failed to grant it an exemption under Indiana Code Section 6-2.5-5-3 on the machine it used to shrink-wrap fireworks. The sole issue before the Court is whether, under Indiana Code Section 6-2.5-5-3, North Central directly used its...

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