Indiana Tax Court January 30, 1998, 49T10-9508-TA-00081 (Rotation Products Corp. v. Department of State Revenue)

FISHER, Judge.

Rotation Products Corporation (RPC) appeals a final determination of the Department of Revenue (Department) denying it an exemption from sales and use tax for equipment it used and materials it consumed in the remanufacturing of roller bearings during the tax years 1990 through 1992.