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SMITHKLINE BEECHAM CORP. v. REVENUE CABINET

No. 1998-CA-002415-MR.

40 S.W.3d 883 (2001)

SMITHKLINE BEECHAM CORPORATION, Appellant, v. REVENUE CABINET, Commonwealth of Kentucky, Appellee.

Court of Appeals of Kentucky.

Rehearing Denied March 16, 2001.

Attorney(s) appearing for the Case

Bruce F. Clark, Jennifer Robinson Proud, Frankfort, KY, for Appellant.

Michael D. Kalinyak, Frankfort, KY, for Appellee.

Before COMBS, EMBERTON and GUIDUGLI, Judges.

OPINION

EMBERTON, Judge:

The Franklin Circuit Court affirmed an order of the Kentucky Board of Tax Appeals which found that the Smith-Kline Beecham Corporation's distribution of free drug samples to physicians for dispensing without charge to patients was a taxable use under Kentucky Revised Statutes (KRS) 139.310, and that the distributions were not exempt from the tax pursuant to KRS 139.472.

SmithKline, a Pennsylvania corporation, purchases...

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