Kansas Power & Light Co. v. Aarens

Gernon, J.:

This appeal raises the issue of whether a utility, Kansas Power and Light Company (KP&L), is required to pay *621sales tax for repairing its own equipment, thereby making a tortfeasor, the defendants here, liable for such sales tax as part of a damage award or settlement.

The ten defendants here were sued by KP&L on a negligence theory after each damaged KP&L’s property with their automobiles. The only issue contested by any of the defendants was whether KP&L was required to pay sales tax for the repair of the property, making such tax an element of damages.

The facts, as well as the…