Commonwealth, Department of Revenue v. Warren Chemical & Janitor Supply Co.

COOPER, Judge.

This is an appeal from a judgment of the Webster Circuit Court which reversed a decision of the Kentucky Board of Tax Appeals. The Board of Tax Appeals affirmed a Sales and Use tax deficiency assessment by the Kentucky Department of Revenue against the appellee in the amount of $9,838.96, plus interest.

The appellee is a manufacturing company and a wholesaler of hundreds of different items. It sells many kinds of supplies to purchasers such as theaters, restaurants, carwashes, service stations, American Legion Posts, doctors offices, florists, funeral homes, hotels, motels,…