Revenue Cabinet, Commonwealth v. Gaba

*707 OPINION

SCHRODER, Judge:

This is an appeal pursuant to KRS 131.370 from a decision of the Jefferson Circuit Court in which it held that purchases of defined-prescription drugs and medicines by appellee were exempt from sales and use tax. The central issue on appeal is whether these purchases by appellee were exempt pursuant to KRS 139.472 and. 103 KAR 26:020. After thoroughly reviewing the record and applicable authorities, we adjudge that the lower court erred in finding the purchases exempt, thus, we reverse.

The facts in this case are not in dispute. Following a sales and use tax audit for…