General Motors Corp. v. State Commission of Revenue & Taxation

The opinion of the court was delivered by

Price, J.:

This appeal arises under the Kansas compensating tax law (G. S. 1949, 79-3701, et seq.) commonly referred to as the “use” tax.

The State Commission of Revenue and Taxation (hereafter referred to as the commission) sustained an assessment of compensating (use) tax in the amount of $25,446.53 against General Motors Corporation (hereafter referred to as the corporation). The dispute involves purchases of material and equipment from vendors outside the state between January and October 31, 1951, such purchases having been made pursuant to a…