Indiana Department of Revenue v. Interstate Warehousing, Inc.

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• explaining that the exclusionary language contained in Indiana Code § 6-2.5-4-5(c) is superfluous given that Indiana Code § 6-2.5-5-5.1 already provides an identical exemption
• explaining that “production” entails “transforming] property into a distinct marketable product for customer consumption”

Source: CourtListener parenthetical corpus (CC0).