Revenue Cabinet Commonwealth v. Moors Resort, Inc.

MILLER, Judge.

This appeal involves a controversy over sales tax assessed by appellant, Revenue Cabinet, Commonwealth of Kentucky (cabinet), against appellee, Moors Resort, Inc. (taxpayer). KRS Chapter 139. Previously, this matter was dismissed by this court as being a premature appeal from the Marshall Circuit Court order. CR 54. The Supreme Court granted discretionary review and reversed, remanding to this court for a decision “on the merits,” holding the Marshall Circuit Court order, from which this appeal was taken, to be a final appeala-ble order. CR 54.01. The decision is reported as…