TRI-STATES DOUBLE COLA BOTTLING CO. v. DEPARTMENT OF STATE REVENUE

No. 49T10-9406-TA-00172

706 N.E.2d 282 (1999)

TRI-STATES DOUBLE COLA BOTTLING CO., Petitioner, v. DEPARTMENT OF STATE REVENUE, Respondent.

Tax Court of Indiana.

February 23, 1999.


Attorney(s) appearing for the Case

Stephan L. Hodge, Thomas F. Schnellenberger, Mchale Cook & Welch, Indianapolis, Indiana, Attorneys for Petitioner.

Jeffrey A. Modisett, Attorney General of Indiana, Ted J. Holaday, Deputy Attorney General, Indianapolis, Indiana, Attorneys for Respondent.


FISHER, J.

Tri-States Double Cola Bottling Co. (Tri-States) appeals a final determination of the Department of State Revenue (Department) assessing use tax on certain items that Tri-States purchased during 1988 through 1990. The parties have narrowed the issues to be decided to three:

1) Whether employee uniforms purchased by Tri-States during the years at issue are exempt from use tax.

2) Whether glass-front coolers purchased by Tri-States during...

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