In Re the Appeal of K-Mart Corp.

The opinion of the court was delivered by

Holmes, J.:

K-Mart Corporation has appealed a decision of the district court which affirmed an order of the Kansas Board of Tax Appeals (BOTA), which had sustained a compensating use tax assessment against the appellant. The tax was assessed under the Kansas Compensating Tax Act (K.S.A. 79-3701 et seq.).

On February 8, 1979, the Director of Taxation, through the Audit Services Bureau of the Kansas Department of Revenue, issued a use tax assessment against K-Mart for $62,457.18, plus interest. K-Mart filed a request for an administrative appeal hearing…