In Re Tax Appeal of HCA Health Services, Inc.

Rulon, C.J.:

Taxpayer HCA Health Services, Inc., appeals from the decision of the Board of Tax Appeals affirming the Department of Revenue’s denial of a sales tax exemption under K.S.A. 74-50,115(b). The Taxpayer further appeals the Department’s denial of an exemption for expenditures related to the purchase of leased equipment and challenges the interest rate applied to the delinquent taxes.

Factual Background

The underlying circumstances of this case are not substantially in dispute. The Taxpayer owns and operates a medical complex in Wichita. Due to continuous changes and advancements in the…