Mid-America Energy Resources, Inc. v. Indiana Department of State Revenue

How courts have described this case

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

• allowing exemption because chilling and treating water for purpose of conditioning air in customers’ buildings constituted production of “other tangible personal property”
• “Entitlement to the exemption does not rest on whether the taxpayer’s operation fits within a particular category, such as processing or manufacturing.”
• taxpayer’s qualification for exemption based on whether production occurs, not whether operation fits within particular category

Source: CourtListener parenthetical corpus (CC0).