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COMMONWEALTH EX REL. LUCKETT v. CITY OF ELIZABETHTOWN

435 S.W.2d 78 (1968)

COMMONWEALTH of Kentucky, ex rel. James E. LUCKETT, Commissioner of Revenue, Appellant, v. CITY OF ELIZABETHTOWN and Kentucky Board of Tax Appeals, Appellees.

Court of Appeals of Kentucky.

December 6, 1968.

Attorney(s) appearing for the Case

William S. Riley, Cyril E. Shadowen, Dept. of Revenue, Robert Matthews, Atty. Gen., Frankfort, for appellant.

John L. Arnett, Faurest, Collier, Arnett, Hensley & Coleman, Elizabethtown, for appellees.

William E. Gary, III, Sandidge, Holbrook, Craig & Hager, Owensboro, amicus curiae.

OSBORNE, Judge.

The sole question presented upon this appeal is whether the City of Elizabethtown is liable for use tax under KRS 139.310 for certain items of equipment purchased outside of the state. The Board of Tax Appeals held that the city was not liable. This ruling was affirmed by the Franklin Circuit Court. The pertinent part of KRS 139.310 reads as follows:

"An excise tax is hereby imposed on the storage, use or other consumption in this state or...

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