R. L. Polk & Co. v. Armold

The opinion of the court was delivered by

Harman, C.:

This is an action for refund of sales taxes paid under the Kansas retailer’s sales tax act (K. S. A. 79-3601, et seq.). The trial court entered summary judgment granting the refund and the director of taxation has appealed.

Appellee R. L. Polk and Company, a corporation, operates a printing plant in Hutchinson, Kansas, where its sole business is to print city directories for retail sale to chambers of commerce and cities throughout the United States. In the printing process it uses film, lithoplates, developer and other supplies which are the…