Legal Opinion
Coca-Cola Bottling Works Co. v. Kentucky Department of Revenue
Court of Appeals of Kentucky
Decided December 6, 1974PublishedCited by 11 opinions
1Opinion of the Court
CULLEN, Commissioner.
The question on this appeal is whether, under the applicable Kentucky statutes as they existed prior to 1968 amendments, the bottles and wooden cases in which the appellant Coca-Cola Bottling Works Company, whose place of business is in Cincinnati, Ohio, delivered Coca-Cola to dealers in Kentucky from January 1, 1963, to April 30, 1967, constituted property “purchased * * * for storage, use or other consumption in this state” so as to be subject to the use tax imposed by KRS 139.310 on “the storage, use or other consumption in this state” of such property, or whether the…
2Cases cited8 opinions
- Goebel Brewing Co. v. State Board of Tax AdministrationMichigan Supreme Court · 1943
- Zoller Brewing Co. v. State Tax CommissionSupreme Court of Iowa · 1942
- Hervey v. Southern Wooden Box, Inc.Supreme Court of Arkansas · 1972
- State v. Reynolds Metals CompanySupreme Court of Alabama · 1955
- Belleville Dr. Pepper v. KorshakIllinois Supreme Court · 1966
3 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Smith Beverage Co. of Columbia, Inc. v. ReissSupreme Court of Missouri · 1978
- State Department of Revenue v. Adolph Coors Co.Supreme Court of Colorado · 1986
- Coca Cola Bottling of Northampton v. Commr. of RevenueMassachusetts Supreme Judicial Court · 1985
- Associated Beverage Co. v. Board of EqualizationCalifornia Court of Appeal · 1990
- Smith Beverage Co. of CoLumbia v. SpradlingSupreme Court of Missouri · 1976
6 more not listed; retrieve them via the Exa API.