Department of Revenue ex rel. Luckett v. Allied Drum Service, Inc.

GANT, Judge.

This is an appeal from a judgment of the Jefferson Circuit Court overruling an order of the Kentucky Board of Tax Appeals which affirmed a ruling of the Kentucky Department of Revenue assessing additional sales and use taxes against the Appellee, Allied Drum Service, Inc. The issue is whether Allied Drum Service, Inc. is entitled to an exemption under Ky.Rev.Stat. 139.480(8) from imposition of the sales tax with respect to the purchase of new machinery for use in its plant.

Prior to December, 1960, the Allied Drum Service, Inc. operated a metal drum servicing plant which was almost…