Popplewell's Alligator Dock No. 1, Inc. v. Cabinet

Opinion of the Court by

Justice KELLER.

I. ISSUES

These consolidated appeals present two issues for the Court’s consideration. In 2001-SC-434-DG, we answer a question concerning substantive sales and use tax law, and in 2001-SC-439-DG, we reexamine procedural law governing judicial review of a sales and use tax controversy.

Popplewell’s Alligator Dock No. 1, Inc. (“Alligator Dock”) rented houseboats to the public for recreation and vacation purposes. It collected and remitted sales and use taxes on the houseboat rentals to Kentucky’s Revenue Cabinet (“Revenue Cabinet”), but it failed to remit…