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Legal Rulings By States

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Below you will find legal rulings, by state, related to tax exemption situations.

 

Indiana

Rotation Products versus Indiana Department of Revenue
Summary: The court ruled in favor of Rotation Products, classifying the re-manufacturing of roller bearings production of tangible personal property.

Mid-america Energy V. Dept. Of State Rev

Dawley, Inc. V. Indiana Dept. Of State Revenue

Monarch Steel V. State Bd. Of Tax Com’rs

Indiana Dept. Of State Revenue V. Cave Stone

General Motors V. Dept. Of State Revenue

Indiana Dept. Of State Revenue V. Gen. Motors Corp.

Mech. Laund. & Supply V. Dept. Of Rev.

Indiana Waste Sys. V. Dept. Of State Revenue

 

Residential Court Case

Missouri Department of Revenue versus Skinker Boulevard Corporation
Summary: The court found in favor of Skinker, allowing tax exemptions for condominium common area utilities.

 

Wisconsin

Wisconsin Department of Revenue versus Greiling (1983)
Summary: The court found in favor of Greiling that greenhouse is a machine.

Ladish Malting Co. versus the Wisconsin Department of Revenue (1980)
Summary: The court found in favor of Ladish that attemporators, kilns and malt elevators contribute to the production of the product.

Pabst Brewing Company versus City of Milwaukee (1985)
Summary: The court found in favor of Pabst, classifying special areas as “machinery” rather than “buildings.”

Wisconsin Department of Revenue versus City of Fond du Lac (1987)
Summary: The court found in favor of the city, classifying shell, silos and control room were exempt from taxation.

 

MN legal rulings

Miscalculation of Commercial and Industrial Property Taxes

Leeann Chin versus Commissioner of Revenue
Summary: Processing of Chicken and other Foodstuffs Qualifies for the Capital Equipment Sales Tax Refund.