Legal Opinion
In Re Tax Appeal of Alsop Sand Co., Inc.
Court of Appeals of Kansas
Decided November 14, 1997No. 76,870PublishedCited by 2 opinions
1Opinion of the Court
Gernon, J.:
In this appeal, the Kansas Department of Revenue (KDR) contends the Board of Tax Appeals (BOTA) erred when it exempted certain machinery and components of Alsop Sand Company, Inc., (Alsop) from sales and compensating use taxes.
The relevant part of the statute involved, K.S.A. 1996 Supp. 79-3606(kk), exempts from sales and use taxes
“all sales of machinery and equipment used directly and primarily for the purposes of manufacturing, assembling, processing, finishing, storing, warehousing or distributing articles of tangible personal property in this state intended for resale by a…
2Cases cited7 opinions
- Director of Taxation v. Kansas Krude Oil Reclaiming Co.Supreme Court of Kansas · 1984
- Trustees of the United Methodist Church v. CogswellSupreme Court of Kansas · 1970
- Farmers Co-Operative v. Kansas Board of Tax AppealsSupreme Court of Kansas · 1985
- Assembly of God v. SangsterSupreme Court of Kansas · 1955
- Warren v. FinkSupreme Court of Kansas · 1937
2 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- In Re Tax Appeal of Alsop Sand Co., Inc.Supreme Court of Kansas · 1998
- In re Allen, Gibbs & Houlik, L.C.Court of Appeals of Kansas · 2001