In re the Appeal of Black

Meyer, J.:

Appellant Harlan Black is the sole proprietor of Black’s Welding Service. In connection with his business, appellant constructed drilling rigs for Rameo Drilling and Texas Energies; he was also involved in the construction of a pipeline for AFS Construction. Throughout these projects, appellant worked as an independent contractor, not as an employee of the other companies involved. The drilling rigs and pipeline constructed by appellant were for the use of the companies which commissioned their construction; these products were not meant for resale.

The Kansas Department of Revenue…