In Re Tax Appeal of Alex R. Masson, Inc.

Rulon, J.:

Alex R. Masson, Inc., petitioner, appeals a decision of the Board of Tax Appeals (BOTA) affirming the Kansas Department of Revenue’s ruling that petitioner is not entitled to a sales tax exemption pursuant to K.S.A. 79-3606.

We must decide if the growing, cultivation, and selling of ornamental plants by a commercial greenhouse is an agricultural pursuit under K.S.A. 79-3606. We reverse and remand.

The facts in this case are not in dispute and are as follows:

Petitioner is a greenhouse operation which grows tropical foliage and flowering plants for decorative purposes. Petitioner’s…