Legal Opinion
In Re the Appeal of News Publishing Co.
Court of Appeals of Kansas
Decided October 1, 1987No. 60,391PublishedCited by 12 opinions
1Opinion of the Court
Briscoe, J.:
The Kansas Department of Revenue appeals from an order of the Board of Tax Appeals (BOTA) abating a sales tax assessment against News Publishing Company, Inc., (News Publishing) the publishers of The Hays Daily News. At issue is whether News Publishing is liable for the sales tax which was collected or should have been collected by its newspaper carriers when the carriers sold the newspapers to their customers.
The majority of the newspapers published by News Publishing are distributed by independent newspaper carriers who are mainly young people under the age of 16. News…
2Cases cited11 opinions
- Kansas City Millwright Co., Inc. v. KalbSupreme Court of Kansas · 1977
- Douglas v. LombardinoSupreme Court of Kansas · 1985
- Randall v. SeemannSupreme Court of Kansas · 1980
- Equitable Life Assurance Society of United States v. HobbsSupreme Court of Kansas · 1941
- J. G. Masonry, Inc. v. Department of RevenueSupreme Court of Kansas · 1984
6 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Rocky Mountain Oil & Gas Ass'n v. State Board of Equalization, Department of Revenue & TaxationWyoming Supreme Court · 1988
- Zarda v. StateSupreme Court of Kansas · 1992
- White v. VinzantCourt of Appeals of Kansas · 1989
- In Re Tax Appeal of Derby Refining Co.Court of Appeals of Kansas · 1992
- Cline v. TittelCourt of Appeals of Kansas · 1995
7 more not listed; retrieve them via the Exa API.