Grauer v. Director of Revenue

The opinion of the court was delivered by

Schroeder, J.:

The question presented by this appeal is whether league bowling is subject to a 2%% sales tax under the Kansas Retailers’ Sales Tax Act.

Appeal has been duly perfected by the Director of Revenue of the State of Kansas from an order of the district court of Shawnee County holding that no sales tax was payable on league bowling, thereby reversing the decision of the Director of Revenue and Taxation, which was sustained by the Board of Tax Appeals.

The parties submitted the case to the district court upon extended stipulations of fact which…