Legal Opinion
In Re the Appeal of Intercard, Inc.
Supreme Court of Kansas
Decided December 8, 2000No. 83,802PublishedCited by 16 opinions
1Opinion of the Court
The opinion of the court was delivered by
Lockett, J:
This is an appeal from a notice of assessment of compensating use tax issued against Intercard, Inc. (Intercard). The Kansas Department of Revenue (KDR) determined that Intercard had a substantial nexus to Kansas for the collection and remittance requirements of the Kansas Compensating Tax Act, K.S.A. 79-3701 el seq. Intercard appealed KDR’s determination. The Kansas Secretary of Revenue upheld the assessment. Intercard appealed to the Board of Tax Appeals (BOTA). BOTA found that Intercard did not have a substantial nexus with the state of…
2Cases cited20 opinions
- Gibbons v. OgdenSupreme Court of the United States · 1824
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
- Oklahoma Tax Commission v. Jefferson Lines, Inc.Supreme Court of the United States · 1995
- National Bellas Hess, Inc. v. Department of RevenueSupreme Court of the United States · 1967
15 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- In Re Tax Exemption Application of Central Illinois Public Services Co.Supreme Court of Kansas · 2003
- Borders Online v. State Board of EqualizationCalifornia Court of Appeal · 2005
- Saline County Board of County Commissioners v. JensenCourt of Appeals of Kansas · 2004
- In Re Tax Appeal of City of WichitaSupreme Court of Kansas · 2002
- INOVA Diagnostics, Inc. v. Strayhorn, Texas Court of Appeals, 3rd District (Austin)2005
11 more not listed; retrieve them via the Exa API.