J. Sutter's Mill, Inc. v. Revenue Cabinet

MCDONALD, Judge.

J. Sutter’s Mill, Inc., appeals from an order of the Madison Circuit Court affirming a decision of the Board of Tax Appeals. We affirm the circuit court.

The appellant operated a tavern in Richmond, Kentucky. Patrons were charged a one-dollar admission fee. In 1984 the Kentucky Revenue Cabinet informed the appellant that it was in arrears for failing to collect and remit a sales tax on the admission fees. J. Sutter’s Mill appealed to the Board of Tax Appeals, which ruled in favor of the Revenue Cabinet, and the trial court affirmed.

KRS 139.200 makes all retail sales subject to…