Indiana Tax Court October 22, 2002, 49T10-0012-TA-130, 49T10-0107-TA-55 (Stump v. Indiana Department of State Revenue)

FISHER, J.

The Claimant, Leland H. Stump, appeals two final determinations of the Indiana Department of State Revenue (Department), denying him a sales tax exemption for tax years 1999 and 2000. The matter is currently before the Court on the parties’ cross-motions for summary judgment. The Court finds the following issue dispos-itive: whether Mr.