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DEPARTMENT OF REVENUE v. UNITED STATES STEEL

No. 3-980A285.

425 N.E.2d 659 (1981)

DEPARTMENT OF REVENUE, State of Indiana, and Gross Income Tax Division of the State of Indiana, Appellant-Defendant, v. UNITED STATES STEEL Corporation, Appellee-Plaintiff.

Court of Appeals of Indiana, Fourth District.

Rehearing Denied October 9, 1981.

Attorney(s) appearing for the Case

Linley E. Pearson, Atty. Gen., Ted J. Holaday, Deputy Atty. Gen., Indianapolis, for appellant-defendant.

Wendell C. Hamacher and David M. Hamacher, Hamacher & Hamacher, Crown Point, William F. Fullagar, Rooks, Pitts, Fullagar & Poust, Chicago, for appellee-plaintiff.

CHIPMAN, Presiding Judge.

The Indiana Department of State Revenue (Department) appeals the decision of the Lake Circuit Court ordering a refund of use tax paid by United States Steel Corporation on the purchase of personal protective equipment at the Gary Works.

The Department contends the equipment does not qualify for the manufacturing exemption of Ind. Code 6-2-1-39(b)(6) or Ind. Code 6-2-1-39(b)(10)1 because the equipment was...

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