Legal Opinion
In re the Appeal of BHCMC, L.L.C.
Court of Appeals of Kansas
Decided December 31, 2015No. 112,911PublishedCited by 1 opinion
1Opinion of the Court
Schroeder, J.:
The Kansas Department of Revenue (KDOR) appeals the determination that BHCMC, L.L.C. does not owe compensating use tax (use tax) on electronic gaming machines (EGMs) at the Boot Hill Casino & Resort (Boot Hill). The Kansas Board of Tax Appeals (BOTA) found BHCMC was only the manager of Boot Hill, where it uses and operates the EGMs owned by the Kansas Lottery on behalf of the State of Kansas (Kansas Lottery). BOTA found BHCMC had no indicia of ownership in the EGMs for the use tax to be imposed. We agree with BOTA and affirm.
Facts
BOTA’s Determination
This appeal arises under the…
2Cases cited7 opinions
- Neighbor v. Westar Energy, Inc.Supreme Court of Kansas · 2015
- Cady v. SchrollSupreme Court of Kansas · 2014
- State Ex Rel. Stephan v. FinneySupreme Court of Kansas · 1994
- State Ex Rel. Six v. Kansas LotterySupreme Court of Kansas · 2008
- General Motors Corp. v. State Commission of Revenue & TaxationSupreme Court of Kansas · 1958
2 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- In re Tax Appeal of BHCMCSupreme Court of Kansas · 2017