In Re Tax Appeal of City of Wichita

The opinion of the court was delivered by

Davis, J.:

The controversy between the City of Wichita (City) and the Kansas Department of Revenue (Department) involving a retailers sales tax assessment for electricity consumed by the City in its delivery of water comes before this court upon our grant of the Department’s petition for review. The Court of Appeals reversed the Board of Tax Appeals’ (BOTA) decision that additional retailers sales tax upon the electricity was due on the basis that to do otherwise denied the City equal protection under the United States Constitution. We review that…