(Download) "In re Tax Appeal of Harbour Brothers Constr. Co." by Supreme Court of Kansas * eBook PDF Kindle ePub Free
eBook details
- Title: In re Tax Appeal of Harbour Brothers Constr. Co.
- Author : Supreme Court of Kansas
- Release Date : January 04, 1994
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 75 KB
Description
The opinion of the court was delivered by This is a retailers' sales tax exemption case. The claimed
exemption relates to the materials purchased and labor services
provided by a contractor. The Kansas Department of Revenue (KDR)
appeals from a decision of the Board of Tax Appeals (BOTA)
granting exemptions to Harbour Brothers Construction Company
(Harbour). The dispute concerns whether Harbour was entitled to
sales tax exemptions for its work laying asphalt parking lots at
the Sandstone Amphitheater (Sandstone) in Bonner Springs in 1989.
The KDR concluded that Harbour had failed to pay sales tax on the
materials it purchased and used, and on the labor services it
provided for Sandstone. The Director of Taxation (Director)
upheld the assessment of $50,803, plus interest and penalties. In
a 3-2 decision, however, BOTA reversed the assessment, holding
that the parking lot materials were exempt from sales tax under
K.S.A. 79-3606(d) and the labor services were exempt under K.S.A.
79-3603(p). The KDR challenges BOTA's
[256 Kan. 217]
interpretation of these exemptions and the application of the
exemptions to the facts of this case.