The Indiana Department of State Revenue appeals from a decision of the Indiana Tax Court granting Johnson County Farm Bureau Cooperative Association, Inc., a de *1337 duction for freight-out costs when computing its gross earnings under the Grain Dealer Statutes, Ind. Code § 6-2-l-l(q) and Ind.Code § 6-2.1-1-5. Johnson County Farm Bureau Cooperative Assn., Inc. v. The Indiana Department of State Revenue (1991), Ind.App., 568 N.E.2d 578. A careful review of the record leads us to agree with the Tax Court’s conclusion. Because the Tax Court’s opinion constitutes a clear, well-reasoned analysis of the law, we affirm, adopt, and incorporate by reference the opinion of the Tax Court. Indiana Department of State Revenue v. Wechter, (1990), 553 N.E.2d 844.