Stevens Enterprises, Inc. v. State Commission of Revenue & Taxation

The opinion of the court was delivered by

Thiele, J.:

Stevens Enterprises, Inc., formerly U-Select-It Candy Service, Inc., hereafter referred to as the company or appellant, appeals from the judgment of the district court of Sedgwick county affirming an assessment of retailers’ sales tax upon the company made by the state commission of revenue and taxation, hereafter referred to as the commission, growing out of the ownership and operation of coin-operated merchandise vending machines.

In August, 1953, the director of revenue made an assessment of tax against the company based on its ownership…