Legal Opinion
In Re the Appeal of Scholastic Book Clubs, Inc.
Supreme Court of Kansas
Decided July 12, 1996No. 75,199PublishedCited by 35 opinions
1Opinion of the Court
The opinion of the court was delivered by
Lockett, J.:
Scholastic Book Clubs, Inc. (Scholastic), an out-of-state based business, sells books at discount prices to elementary school teachers and students throughout the United States. The Kansas Department of Revenue (KDR) assessed a use tax on the gross receipts of Scholastic’s sales in Kansas under the Kansas Compensating Tax Act (KCTA), K.S.A. 79-3701 et seq. The tax was upheld by the Director of Taxation (Director). Scholastic appealed to the Board of Tax Appeals (BOTA), claiming it is not subject to the compensating tax because it is not a…
2Cases cited23 opinions
- Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
- National Bellas Hess, Inc. v. Department of RevenueSupreme Court of the United States · 1967
- Todd v. KellySupreme Court of Kansas · 1992
- Scripto, Inc. v. CarsonSupreme Court of the United States · 1960
- Boatright v. Kansas Racing CommissionSupreme Court of Kansas · 1992
18 more not listed; retrieve them via the Exa API.
3Cited by35 opinions
- Golden Rule Insurance Co. v. TomlinsonSupreme Court of Kansas · 2014
- Rezac Livestock Commission Co. v. Pinnacle BankDistrict Court, D. Kansas · 2017
- Board of County Commissioners v. Bankoff Oil Co.Supreme Court of Kansas · 1998
- In Re the Appeal of Intercard, Inc.Supreme Court of Kansas · 2000
- Cargill Meat Solutions Corp. v. Premium Beef Feeders, LLCDistrict Court, D. Kansas · 2016
30 more not listed; retrieve them via the Exa API.