Indiana Tax Court April 27, 1994, 49T10-9201-TA-00004 (Indiana Waste Systems of Indiana, Inc. v. Indiana Department of State Revenue)

FISHER, Judge.

This appeal asks whether garbage constitutes "property," as that word is used in Indiana Code 6-2.5-5-27, the public transportation exemption from the gross retail (sales) and use taxes. The Petitioner, Indiana Waste Systems of Indiana, Inc. d/b/a Waste Management of Indianapolis (Waste Management), operates a garbage hauling business in and around Indianapolis.