Legal Opinion
Camera Center, Inc. v. Revenue Cabinet
Kentucky Supreme Court
Decided September 28, 2000No. 1999-SC-0283-DGPublishedCited by 22 opinions
1Opinion of the Court
WINTERSHEIMER, Justice.
This appeal is from an Opinion of the Court of Appeals which affirmed an order of the Jefferson Circuit Court which, in turn, had affirmed an order of the Board of Tax Appeals and the Revenue Cabinet’s final ruling denying the claim of Camera Center, Inc. for a refund of Kentucky sales and use taxes.
The major issue is the proper interpretation of the sales and use tax exemption for machinery for new and expanded industry and what is meant by the term “plant facilities” as used in KRS 139.170(1) and 103 KAR 30:120.
Camera Center, Inc., d/b/a Murphy’s Camera and Video,…
2Cases cited13 opinions
- Delta Air Lines, Inc. v. Commonwealth, Revenue CabinetKentucky Supreme Court · 1985
- State Department of Assessments & Taxation v. Consumer Programs, Inc.Court of Appeals of Maryland · 1993
- Dixon v. CaudillCourt of Appeals of Kentucky · 1911
- Barnes v. Department of RevenueCourt of Appeals of Kentucky · 1978
- Commonwealth Ex Rel. Luckett v. WLEX-TV, INC.Court of Appeals of Kentucky (pre-1976) · 1969
8 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Louisville/Jefferson County Metro Government v. Hotels.com, L.P.Court of Appeals for the Sixth Circuit · 2009
- Revenue Cabinet v. O'DANIELKentucky Supreme Court · 2005
- Popplewell's Alligator Dock No. 1, Inc. v. CabinetKentucky Supreme Court · 2004
- Commonwealth, Department of Corrections v. ChestnutKentucky Supreme Court · 2008
- Hardin v. Jefferson Cnty. Bd. of Educ.Court of Appeals of Kentucky · 2018
17 more not listed; retrieve them via the Exa API.