Department of Revenue v. Central Medical Laboratory, Inc.

WINTERSHEIMER, Judge.

Appellee, Central Medical Laboratory, Inc., is a separate non-profit corporation organized for the purpose of establishing a laboratory testing facility for three Louisville non-profit hospitals. The Department of Revenue refused to grant the appellee an exemption from state sales and use taxes because the Department said the appellee did not fall within the constitutional definition of a purely public charity. The laboratory appealed to the Kentucky Board of Tax Appeals which found, in Order No. 4370, dated June 4, 1976, that it was not entitled to a tax exemption.…