Guardian Automotive Trim, Inc. v. Indiana Department of State Revenue (6/30/04 IndTaxCt) [Sales/Use Tax Exemptions]
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). * * *Guardian acquired equipment and chemicals for direct use in its manufacture of automotive trim parts. As a result, it is entitled to claim an exemption from sales and use taxes under both the equipment exemption and the consumption exemption. See Ind. Code Ann. §§ 6-2.5-5-3 and 6-2.5-5-5.1. The Department’s final determination is, therefore, REVERSED.
Posted by Marcia Oddi at June 30, 2004 01:55 PM