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ALLOY CUSTOM v. IND. DEPT. OF STATE REVENUE

No. 49T10-1102-TA-00017.

26 N.E.3d 1078 (2015)

ALLOY CUSTOM PRODUCTS, INC., Petitioner, v. INDIANA DEPARTMENT OF STATE REVENUE, Respondent.

Tax Court of Indiana.

February 16, 2015.

Attorney(s) appearing for the Case

Craig M. McKee , Wilkinson, Goeller, Modesitt, Wilkinson & Drummy, LLP, Terre Haute, 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

Alloy Custom Products, Inc. has challenged the Indiana Department of State Revenue's (Department) final determination denying it a refund of the Indiana sales tax it paid on utilities it consumed while "rehabilitating" cryogenic tanker trailers between September...

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