Century Aluminum of Kentucky, Gp v. Department of Revenue, Finance and Administration Cabinet Commonwealth of Kentucky

RENDERED: DECEMBER 15, 2022 TO BE PUBLISHED Supreme Court of Kentucky 2021-SC-0300-DG CENTURY ALUMINUM OF KENTUCKY, GP APPELLANT ON REVIEW FROM COURT OF APPEALS V. NO. 2020-CA-0301 FRANKLIN CIRCUIT COURT NO. 19-CI-00424 DEPARTMENT OF REVENUE, APPELLEE FINANCE AND ADMINISTRATION CABINET, COMMONWEALTH OF KENTUCKY OPINION OF THE COURT BY JUSTICE HUGHES REVERSING AND REMANDING Kentucky Revised Statutes (KRS) Chapter 139 provides for the collection of state sales and use taxes, although some sales transactions are tax exempt. In particular, “supplies” purchased by a manufacturer are tax exempt,…