In Re Appeal of Cessna Employees Credit Union

Greene, C.J.:

Cessna Employees Credit Union (CECU) appeals a summary judgment entered against it by the Kansas Court of Tax Appeals (COTA) on its refund claim for sales taxes paid on the travel reimbursement component of goods and services rendered by Jack Henry and Associates (JHA) in providing computer upgrade goods and services to CECU. COTA concluded that travel expenses billed by JHA to CECU were “part of the total amount of consideration given by CECU in the transaction- for which the taxable goods and goods and services were sold” and thus subject to Kansas retailers sales tax as part…