Department of Revenue v. State Contracting & Stone Co.

COOPER, Judge.

This is an appeal from a judgment of the Ohio Circuit Court overruling an order of the Kentucky Board of Tax Appeals which affirmed a ruling of the Kentucky Department of Revenue assessing additional sales and use taxes against the appellee, State Contracting and Stone Company, Inc., in the amount of $8,688.86, excluding interest, for the audit period of January 1, 1970, through December 31, 1973.

There are three (3) items in controversy as follows:

1. One Model A-2250 Hot Storage Bin consisting of:(a) Hot storage bin(b) Service stairway(c) Bin insulation and exterior siding(d)…