GRAHAM CREEK FARMS v. DEPARTMENT OF REVENUE

No. 49T10-0007-TA-87.

819 N.E.2d 151 (2004)

GRAHAM CREEK FARMS, Petitioner, v. INDIANA DEPARTMENT OF STATE REVENUE, Respondent.

Tax Court of Indiana.

December 13, 2004.


Attorney(s) appearing for the Case

Corrine R. Finnerty, McConnell & Finnerty, North Vernon, IN, Attorney for Petitioner.

Steve Carter, Attorney General of Indiana, Linda I. Villegas, Deputy Attorney General, Indianapolis, IN, Attorneys for Respondent.


FISHER, J.

Graham Creek Farms (Graham) challenges the final determination of the Indiana Department of State Revenue (Department) denying its claim for refund of sales and use tax paid for the 1993, 1994, and 1995 tax years (years at issue). The issue for the Court to decide is whether Graham is entitled to several sales and use tax exemptions for certain items purchased for use in its farming operation.

FACTS AND PROCEDURAL HISTORY

Graham is a partnership...

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