Indiana Tax Court May 14, 2014, No. 49T10-1104-TA-29 (Hoosier Roll Shop Services, LLC v. Indiana Department of State Revenue)

ORDER ON PARTIES’ CROSS-MOTIONS FOR SUMMARY JUDGMENT

FISHER, Senior Judge.

Hoosier Roll Shop Services, LLC has challenged the Indiana Department of *1052State Revenue’s (Department) final determination denying it an exemption from Indiana’s sales and use taxes for equipment it used and materials it consumed in grinding and calibrating its customers’ work rolls during the 2007 and 2008 tax years