Indiana automotive components exempt.

In a case against the Indiana Department of Revenue, an automotive component manufacturer was entitled to an exemption from Indiana sales and use tax for equipment and supplies that were either consumed or used in the process of manufacturing. In the process of creating the plastic automobile parts, the taxpayer had to use other materials that were in question for the exemption. It was found that the mask processing equipment and related supplies were an integral part of the process and were given the same exemption that the parts received under the manufacturing process. (Indiana Tax Court, No. 49T10-9812-TA-211, June 30, 2004)

Posted on August 5, 2004