FISHER, J.
Guardian Automotive Trim, Inc. (Guardian) appeals the final determination of the Indiana Department of State Revenue (Department) denying it several exemptions from sales and use tax for mask processing equipment and supplies it acquired during the 1993, 1994, and 1995 tax years (the years at issue).
FACTS
During the years at issue, Guardian, a Nevada corporation qualified to do business in Indiana, operated a manufacturing facility in...
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