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ANALYSIS AND OPINION

Standard of Review

This Court reviews final determinations of the Department de novo and is not bound by either the evidence presented or issues raised at the administrative level.  Ind. Code § 6-8.1-9-1(d); see also Hall v. Indiana Dep’t of State Revenue, 720 N.E.2d 1287, 1289 (Ind. Tax. Ct. 1999).  When a taxpayer claims entitlement to a tax exemption, the taxpayer bears the burden of showing that the terms of the exemption are met.  Mid-America Energy Resources, Inc. v. Indiana Dep’t of State Revenue, 681 N.E.2d 259, 261 (Ind. Tax Ct. 1997), review denied.  Exemption statutes are strictly construed against the taxpayer.  Id.  Summary judgment is proper only when no genuine issues of material fact exist and the moving party is entitled to judgment as a matter of law.  See Ind. Trial Rule 56(C).  See also Salin Bancshares, Inc. v. Indiana Dep’t of State Revenue, 744 N.E.2d 588, 591 (Ind. Tax Ct. 2000).  Cross motions for summary judgment do not alter this standard.  Salin, 744 N.E.2d at 591.  

Discussion

Interstate argues that its purchase of electricity consumed in producing chilled ammonia that is used to condition air in its refrigerated storage units is exempt from sales taxes under Indiana Code § 6-2.5-5-5.1, the consumption exemption.  The

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