King Drugs, Inc. v. Commonwealth

Opinion of the Court by

Justice ABRAMSON.

A 1986 amendment to former KRS 139.472, a statute exempting “prosthetic devices and physical aids” from Kentucky sales and use tax, is the focal point of the case before us. The Kentucky Board of Tax Appeals adopted the construction of the statute advanced by the taxpayers, King Drugs, Inc., and King Home Care, Inc., while the trial court and Court of Appeals construed the statute in the manner advanced by the Kentucky Revenue Cabinet. Having granted discretionary review in order to resolve the statutory dispute, we reverse the courts below and remand…