Indiana Tax Court August 2, 1999, 49T10-9711-TA-00195 (Bulkmatic Transp. Co. v. Department of State Revenue)

FISHER, J.

Bulkmatic Transport Co. and 59 other petitioners [hereinafter collectively referred to as petitioners] are commercial trucking companies who use Indiana highways in the course of their business. They challenge the constitutionality of the in Indiana limitation on the proportional use exemption from Indiana’s motor carrier fuel tax and motor carrier fuel surcharge tax.