Legal Opinion
In Re Tax Appeal of Taylor Crane & Rigging, Inc.
Court of Appeals of Kansas
Decided September 1, 1995No. 72,165PublishedCited by 4 opinions
1Opinion of the Court
Gernon, J.:
Taylor Crane & Rigging, Inc., (Taylor) appeals from a final order of the Board of Tax Appeals (BOTA) determining that two forklift trucks and a hydraulic gantry were subject to an assessment of compensating use tax. At issue is whether the equipment used by the taxpayer to load and unload tractor-trailer trucks traveling from state to state is exempt from taxation as part of the interstate common carrier exemption found in K.S.A. 79-3704.
We affirm.
Pursuant to K.S.A. 74-2426(c), BOTA’s decision to deny the exemptions is subject to judicial review under the Act for Judicial Review…
2Cases cited13 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Spector Motor Service, Inc. v. O'ConnorSupreme Court of the United States · 1951
- Director of Taxation v. Kansas Krude Oil Reclaiming Co.Supreme Court of Kansas · 1984
- Amoco Production Co. v. Armold, Director of TaxationSupreme Court of Kansas · 1974
- Trustees of the United Methodist Church v. CogswellSupreme Court of Kansas · 1970
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3Cited by4 opinions
- Irwin Industrial Tool Co. v. Department of RevenueIllinois Supreme Court · 2010
- In Re Tax Appeal of Alsop Sand Co., Inc.Supreme Court of Kansas · 1998
- In Re Tax Appeal of Alsop Sand Co., Inc.Court of Appeals of Kansas · 1997
- Irwin Industrial Tool Co. v. Department of RevenueIllinois Supreme Court · 2010