Commonwealth Ex Rel. Luckett v. WLEX-TV, INC.

The question presented to the court in this appeal is: “Is broadcasting a manufacturing or processing production operation” under the provisions of KRS 139.480(8) ? The lower court found that it was. I agree.

As early as 1886 in Covington Gas Light Company v. City of Covington, 84 Ky. 94, 8 KLR 442, this court recognized that a gas company was a manufacturing company when it took raw gas and made it suitable for domestic use. We likewise held in Ky. Electric Co. v. Buechel, 146 Ky. 660, 143 S.W. 58, that the generation of electricity was manufacturing because it involved transforming heat into…