Legal Opinion
In Re the Appeal of Graceland College Center
Court of Appeals of Kansas
Decided October 31, 2008No. 98,409PublishedCited by 7 opinions
1Opinion of the Court
Greene, J.:
Graceland College Center for Professional Development and Lifelong Learning, Inc., d/b/a SkillPath (hereafter referred to as SkillPath), appeals the decision of the Board of Tax Appeals (BOTA) that SkillPath does not qualify as an “educational institution” under K.S.A. 2007 Supp. 79-3602(1) and, therefore, is not entitled to an exemption from Kansas sales tax pursuant to K.S.A. 2007 Supp. 79-3606(c). Concluding that BOTA erred in its interpretation and application of the statutes, we reverse.
Factual and Procedural Background
SldllPath is a not-for-profit corporation located in…
2Cases cited12 opinions
- In re K.M.H.Supreme Court of Kansas · 2007
- Harris v. ShanahanSupreme Court of Kansas · 1963
- Winnebago Tribe of Nebraska v. KlineSupreme Court of Kansas · 2007
- In Re Tax Application of Lietz Constr. Co.Supreme Court of Kansas · 2002
- In Re the Appeal of Scholastic Book Clubs, Inc.Supreme Court of Kansas · 1996
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3Cited by7 opinions
- In re the Equalization Appeal of Johnson County Appraiser/Privitera Realty HoldingsCourt of Appeals of Kansas · 2012
- In Re the Appeals of Genesis Health ClubsCourt of Appeals of Kansas · 2009
- In Re the Equalization Appeal of LipsonCourt of Appeals of Kansas · 2010
- In Re the Tax Complaint of WineCourt of Appeals of Kansas · 2011
- In Re the Appeal of Graceland College CenterCourt of Appeals of Kansas · 2008
2 more not listed; retrieve them via the Exa API.