In Re the Appeal of LaFarge Midwest/Martin Tractor Co.

The opinion of the court was delivered by

Johnson, J.:

LaFarge Corporation (LaFarge) operates a Portland cement manufacturing facility on a tract of private property it owns in Fredonia, Kansas. The tract includes a contiguous limestone quariy on one side at which LaFarge uses its Caterpillar equipment to load the raw material and haul it across the property to tire hammermills that perform the initial step in the cement manufacturing process. LaFarge paid sales taxes to Martin Tractor Company on the purchase of repair parts for its loaders and haulers, but then unsuccessfully sought a refund…