In Re the Appeals of Genesis Health Clubs

Greene, J.:

Genesis Health Clubs (Genesis) appeals a summary judgment entered against it by the Kansas Board of Tax Appeals (BOTA), holding that certain purchases of tangible personal properly were not consumed in the providing of taxable services and therefore not exempt under K.S.A. 2008 Supp. 79-3606(n) and that such purchases also did not become an ingredient or component part of taxable services and therefore not exempt under K.S.A. 2008 Supp. 79-3606(m). We agree with BOTA and affirm the judgment against Genesis.

Factual and Procedural Background

Genesis is a private, for-profit health…