867 N.E.2d 713 (2007)
Miller Brewing Co.
49T10-0607-TA-69.
Miller Brewing Co.
v.
Indiana Dept. of State Revenue.
49T10-0607-TA-69.
Indiana Tax Court.
June 8, 2007.Unpublished memorandum decision. The Court Denies Miller's motion for summary judgment.