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HOOSIER ROLL SHOP v. DEPT. OF STATE REVENUE

No. 49T10-1104-TA-29.

10 N.E.3d 1051 (2014)

HOOSIER ROLL SHOP SERVICES, LLC, Petitioner, v. INDIANA DEPARTMENT OF STATE REVENUE, Respondent.

Tax Court of Indiana.

May 14, 2014.

Attorney(s) appearing for the Case

Ronald M. Soskin , Bose McKinney & Evans LLP, Indianapolis, IN, Attorney for Petitioner.

Gregory F. Zoeller , Attorney General of Indiana, John P. Lowrey , Deputy Attorney General, Indianapolis, IN, Attorneys for Respondent.

ORDER ON PARTIES' CROSS-MOTIONS FOR SUMMARY JUDGMENT

FISHER, Senior Judge.

Hoosier Roll Shop Services, LLC has challenged the Indiana Department of State Revenue's (Department) final determination denying it an exemption from Indiana's sales and use taxes for equipment it used and materials it consumed in grinding and calibrating its customers' work rolls during the 2007 and 2008 tax years (the years at issue...

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