Southwestern Bell Telephone Co. v. State Commission of Revenue & Taxation

The opinion of the court was delivered by

Smith, J.:

This was an action for a declaratory judgment wherein the plaintiff asked for an interpretation of certain sections of G. S. 1947 Supp. 79-3701 to 79-3711, inclusive, commonly known as the “Kansas Compensating Tax,” and certain related sections of G. S. 1947 Supp. 79-3601 to 79-3625 commonly known as the “Kansas Retailers’ Sales Tax Act.” The trial court interpreted the sections against the contentions of the plaintiff and it was appealed.

The petition, after the formal allegations as to the official positions of defendants and that plaintiff…