GUARDIAN AUTO. TRIM, INC. v. DEPT. OF STATE REV.

No. 49T10-9812-TA-211.

811 N.E.2d 979 (2004)

GUARDIAN AUTOMOTIVE TRIM, INC., Petitioner, v. INDIANA DEPARTMENT OF STATE REVENUE, Respondent.

Tax Court of Indiana.

June 30, 2004.


Attorney(s) appearing for the Case

Francina A. Dlouhy, Baker & Daniels, Indianapolis, IN, Steven Z. Ettinger, Guardian Industries Corp., Auburn Hills, MI, for Petitioner.

Steve Carter, Attorney General of Indiana, Laureanne Nordstrom, Deputy Attorney General, Indianapolis, IN, for Respondent.


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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