Indiana Tax Court March 16, 1994, 49T10-9307-TA-00059 (Bulkmatic Transport Co. v. Indiana Department of State Revenue)

FISHER, Judge.

Bulkmatic Transport Company (Bulkmatic) appeals the final determination of the Indiana Department of State Revenue (the Department), assessing Bulkmatic with Indiana Motor Carrier Fuel Tax for 1987, 1988, and 1989 (the years in issue).

Issue

Whether pneumatic, tractor/trailer combination tank trucks qualify as “tank trucks” under 45 I.A.C. 13-4-7(b) for the years in issue.