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Indiana Tax Court
Indiana American Water Company, Inc. v. Indiana Department of State Revenue
No. 24T-TA-00011
The court addressed the application of two tax exemptions—manufacturing equipment and environmental quality exemptions—claimed by Indiana American Water Company, Inc. (INAW) concerning its production of tap water. The court found that the manufacturing equipment exemption applied to certain equipment used in the initial stages of production (the “first mile”) but could not determine the status of equipment in the last mile of the water delivery system. The court noted that production extends to the last point where water is treated or pressurized, which involves equipment like booster stations. Regarding the environmental quality exemption, the court stated that genuine issues of material fact existed concerning whether the purchases were predominantly used for compliance with environmental laws, denying motions for summary judgment from both parties. Judge McAdam authored the opinion. Attorneys for petitioner: M. Patrick Yingling and David P. Dorner, Reed Smith LLP, Chicago; Michael Rato, Reed Smith LLP, New York. Attorneys for respondent: Office of the Indiana Attorney General.
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