In re Tax Appeal of Capital Electric Line Builders, Inc.

No. 122,804 IN THE COURT OF APPEALS OF THE STATE OF KANSAS In the Matter of the Appeal of CAPITAL ELECTRIC LINE BUILDERS, INC., from an order of the Division of Taxation on Assessment of Retailers' Sales Tax. SYLLABUS BY THE COURT 1. The Kansas Retailers' Sales Tax Act, K.S.A. 79-3601 et seq., does not exempt equipment rental expenses incurred to perform taxable services from taxation. 2. Equipment rental expenses which are necessary to perform taxable services are materially different from hotel and meal expenses incurred by employees who perform the taxable services. As such, equipment…