Legal Opinion
In Re Tax Appeal of Atchison Cablevision Lp
Supreme Court of Kansas
Decided April 18, 1997No. 77,123PublishedCited by 5 opinions
1Opinion of the Court
The opinion of the court was delivered by
Larson, J.:
This is a sales tax appeal. Atchison Cablevision L.P. (Cablevision) appeals a decision of the Kansas Board of Tax Appeals (BOTA) allowing the Kansas Department of Revenue (KDR) to impose sales tax upon cable television franchise fees collected from subscribers.
Factual background
Cablevision owns and operates a cable television system in the City of Atchison (City) under the authority of a franchise agreement pursuant to City Ordinance 5440, as permitted by K.S.A. 12-2006. The ordinance requires Cablevision to pay a franchise fee of 5% of its…
2Cases cited12 opinions
- Boatright v. Kansas Racing CommissionSupreme Court of Kansas · 1992
- State, Department of Social & Rehabilitation Services v. Public Employee Relations Board of the Kansas Department of Human ResourcesSupreme Court of Kansas · 1991
- Farmers Co-Operative v. Kansas Board of Tax AppealsSupreme Court of Kansas · 1985
- J. G. Masonry, Inc. v. Department of RevenueSupreme Court of Kansas · 1984
- In Re Tax Exemption Application of City of WichitaSupreme Court of Kansas · 1994
7 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- In Re the Appeal of the City of WichitaSupreme Court of Kansas · 2004
- In Re Appeal of Cessna Employees Credit UnionCourt of Appeals of Kansas · 2012
- Attorney General Opinion No., Kansas Attorney General Reports1998
- Attorney General Opinion No., Kansas Attorney General Reports2003
- In re Tax Appeal of Capital Electric Line Builders, Inc.Court of Appeals of Kansas · 2022