National Collegiate Athletic Ass'n v. Kansas Department of Revenue

The opinion of the court was delivered by

McFarland, J.:

This is an appeal by the National Collegiate Athletic Association (NCAA) from an order of the Board of Tax Appeals (BOTA) denying the NCAA an exemption from payment of sales taxes on its purchases.

The statute under which the NCAA claims exemption is K.S.A. 1988 Supp. 79-3606, which provides:

“The following shall be exempt from the tax imposed by this act:

“(c) all sales of tangible personal property or services, including the renting and leasing of tangible personal property, purchased directly by a public or private elementary or secondary…