WDKY-TV, Inc. v. Revenue Cabinet
Court of Appeals of Kentucky
1Opinion of the Court
JOHNSON, Judge.
This appeal is from a judgment of the Franklin Circuit Court affirming a decision of the Kentucky Board of Tax Appeals. The Board of Tax Appeals upheld the Revenue Cabinet’s (hereinafter referred to as “Cabinet”) assessment of use tax against appellant WDKY-TV, Inc. (hereinafter referred to as “WDKY”). The issue before this Court is whether television broadcasting rights may lawfully be taxed under Kentucky’s Use Tax statute, KRS 139.310, which imposes a tax on the storage, use, or other consumption in this state of tangible personal property. For the reasons set out below, we…
Also in this document: Concurrence.
2Cases cited16 opinions
- George v. ScentCourt of Appeals of Kentucky (pre-1976) · 1961
- First National Bank of Fort Worth v. BullockCourt of Appeals of Texas · 1979
- First National Bank of Springfield v. Dep't of RevenueIllinois Supreme Court · 1981
- Blankenship v. Lloyd Blankenship Coal Co.Court of Appeals of Kentucky (pre-1976) · 1970
- Epsilon Trading Co. v. Revenue CabinetCourt of Appeals of Kentucky · 1989
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3Cited by6 opinions
- Camera Center, Inc. v. Revenue CabinetKentucky Supreme Court · 2000
- Revenue Cabinet v. Comcast Cablevision of the SouthCourt of Appeals of Kentucky · 2003
- American Multi-Cinema, Inc. v. City of WestminsterColorado Court of Appeals · 1995
- Owensboro Cablevision, Inc. v. LibsCourt of Appeals of Kentucky · 1993
- State v. SandyMissouri Court of Appeals · 1994
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