Legal Opinion
SmithKline Beecham Corp. v. Revenue Cabinet
Court of Appeals of Kentucky
Decided January 19, 2001No. 1998-CA-002415-MRPublishedCited by 18 opinions
1Opinion of the Court
OPINION
EMBERTON, Judge:
The Franklin Circuit Court affirmed an order of the Kentucky Board of Tax Appeals which found that the SmithKline Beecham Corporation’s distribution of free drug samples to physicians for dispensing without charge to patients was a taxable use under Kentucky Revised Statutes (KRS) 139.310, and that the distributions were not exempt from the tax pursuant to KRS 139.472.
SmithKline, a Pennsylvania corporation, purchases and manufactures drugs and distributes samples of those drugs to physicians and veterinarians through sales representatives who live and work in Kentucky.…
2Cases cited4 opinions
- Commonwealth v. AllenKentucky Supreme Court · 1998
- Barnes v. Department of RevenueCourt of Appeals of Kentucky · 1978
- Service Merchandise Co. v. Arizona Department of RevenueCourt of Appeals of Arizona · 1996
- Revenue Cabinet, Commonwealth v. GabaCourt of Appeals of Kentucky · 1994
3Cited by18 opinions
- Marksberry v. ChandlerCourt of Appeals of Kentucky · 2004
- Monumental Life Insurance Co. v. Department of RevenueCourt of Appeals of Kentucky · 2008
- Commonwealth Ex Rel. Stumbo v. Kentucky Public Service CommissionCourt of Appeals of Kentucky · 2007
- Perdue v. CommonwealthCourt of Appeals of Kentucky · 2013
- Kelly v. City of Fort Thomas, KentuckyDistrict Court, E.D. Kentucky · 2009
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