Department of Revenue v. Spalding Laundry & Dry Cleaning Co.

CLAY, Commissioner.

This is an appeal from a judgment setting aside an order of the Kentucky Board of Tax Appeals which confirmed a sales tax assessment against appellee. The trial court found that KRS 139.170, which defines exempted “machinery”, in failing to encompass appellee’s property was arbitrary and unreasonable, and consequently viola-tive, of sections 3 and 171 of the Kentucky Constitution and the Fourteenth Amendment to the United States Constitution. The statute in question was declared void.

Appellee is engaged in the laundry and dry cleaning business. When expanding its plant in…