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ATTORNEYS FOR PETITIONER: LARRY J. STROBLE RANDAL J. KALTENMARK BARNES & THORNBURG LLP Indianapolis, IN JAMES C. OWEN McCARTHY, LEONARD, KAEMMERER, OWEN, McGOVERN, STRILER & MENGHINI, L.C. Chesterfield, MO

ATTORNEYS FOR RESPONDENT: STEVE CARTER ATTORNEY GENERAL OF INDIANA JENNIFER E. GAUGER DEPUTY ATTORNEY GENERAL Indianapolis, IN

FILED
Aug 28 2008, 11:32 am
of the supreme court, court of appeals and tax court

IN THE INDIANA TAX COURT
BRAMBLES INDUSTRIES, INC., D/B/A CHEP USA, Petitioner, v. INDIANA DEPARTMENT OF STATE REVENUE, Respondent. ) ) ) ) ) ) ) ) ) ) )

CLERK

Cause No. 49T10-0601-TA-3

ORDER ON PARTIES' CROSS-MOTIONS FOR SUMMARY JUDGMENT FOR PUBLICATION August 28, 2008 FISHER, J. Brambles Industries, Inc., d/b/a Chep USA (Chep), appeals the Indiana Department of State Revenue's (Department) denials of its claims for refund of Indiana gross retail tax (sales tax) paid during the 2001-2004 tax years (years at issue). Chep filed the claims for refund on behalf of numerous manufacturers (manufacturers) who

leased pallets from Chep during the years at issue and paid sales tax on those transactions.1 The matter, currently before the Court on the parties' cross-motions for summary judgment, presents the following issues: I. Whether the manufacturers' lease payments to Chep are exempt from sales tax under Indiana Code

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Indiana Law