In re the Appeal of Polaroid ID Systems, Inc.

Pierron, J.:

Polaroid ID Systems, Inc., (Polaroid) appeals the decision of the Kansas Board of Tax Appeals (BOTA) that equipment provided by Polariod to state and/or county governments for maiding driver s licenses and state identification cards was not exempt from ad valorem taxation. We affirm.

The facts are stipulated by the parties. In 1993, NBS Imaging Systems (NBS) and the Kansas Department of Revenue entered into an agreement entitled “Digitized Drivers’ License System Contract.” NBS provided computer workstations and capture stations to Kansas counties to produce Kansas state driver’s…