Commonwealth ex rel. Luckett v. City of Elizabethtown

OSBORNE, Judge.

The sole question presented upon this appeal is whether the City of Elizabethtown is liable for use tax under KRS 139.310 for certain items of equipment purchased outside of the state. The Board of Tax Appeals held that the city was not liable. This ruling was affirmed by the Franklin Circuit Court. The pertinent part of KRS 139.310 reads as follows:

“An excise tax is hereby imposed on the storage, use or other consumption in this state or tangible personal property purchased on or after July 1, 1960, for storage, use or other consumption in this state at the rate of three…