Appalachian Racing, LLC v. Family Trust Foundation of Kentucky, Inc.

Opinion of the Court by

Justice VENTERS.

We granted discretionary review in this case to consider whether the Kentucky Horse Racing Commission (the Commission) has the statutory authority to license the operation of mechanical and electronic devices for wagering on previously run horse races, so called “historical horse racing”; to consider whether the Kentucky Department of Revenue (the Department) has the statutory authority to tax the wagering upon historical horse races; and to consider whether the licensed operation of wagering on historic horse racing, pursuant to the Commission’s…