Legal Opinion
In Re Tax Appeal of McKee
Court of Appeals of Kansas
Decided November 5, 1993No. 69,253PublishedCited by 4 opinions
1Opinion of the Court
Larson, J.:
Bruce McKee d/b/a McKee Pool and Landscape appeals an order of the Board of Tax Appeals (BOTA) finding that labor services involved in the construction and installation of 18 in-ground outdoor swimming pools were not exempt from sales tax pursuant to K.S.A. 79-3603(p).
McKee’s primary business is the construction and installation of swimming pools and other related work. The Kansas Department of Revenue Division of Taxation (KDR) conducted a field audit of his business for the period March 1, 1986, through December 31, 1988. After the audit, KDR determined McKee was subject to…
2Cases cited26 opinions
- Kansas State Board of Healing Arts v. FooteSupreme Court of Kansas · 1968
- Director of Taxation v. Kansas Krude Oil Reclaiming Co.Supreme Court of Kansas · 1984
- Lowell v. StrahanMassachusetts Supreme Judicial Court · 1887
- Guardian Title Co. v. BellSupreme Court of Kansas · 1991
- Kansas City Millwright Co., Inc. v. KalbSupreme Court of Kansas · 1977
21 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- In Re Tax Appeal of Harbour Brothers Constr. Co.Supreme Court of Kansas · 1994
- In Re Tax Appeal of Taylor Crane & Rigging, Inc.Court of Appeals of Kansas · 1995
- WHEELER, JR. v. Boeing Co.Court of Appeals of Kansas · 1998
- In re TransCanada Keystone Pipeline, L.P.Court of Appeals of Kansas · 2013