Camera Center, Inc. v. Revenue Cabinet

Respectfully, I dissent.

Appellant, Camera Center, Inc., operates five camera stores in Kentucky under the name Murphy’s Camera & Video (hereinafter “Murphy.”) Two stores process undeveloped film and serve as film processing centers for the other three stores. The two film processing centers in Kentucky also offer retad sales of cameras, film, and other photography equipment, such as tripods and camera bags. These stores were solely retail camera stores pri- or to purchasing the processing equipment in 1988.

From Dec. 1, 1988, to Dec. 31, 1992, Murphy paid Kentucky sales tax on purchases of…