COCA-COLA BOTTLING WKS. CO. v. KENTUCKY DEPT. OF REV.


517 S.W.2d 746 (1974)

COCA-COLA BOTTLING WORKS COMPANY, DIVISION OF COCA-COLA BOTTLING CORPORATION, Appellant, v. KENTUCKY DEPARTMENT OF REVENUE and the Kentucky Board of Tax Appeals, Appellees.

Court of Appeals of Kentucky.

Rehearing Denied February 7, 1975.


Attorney(s) appearing for the Case

Jerold A. Fink, Taft, Stettinius & Hollister, Cincinnati, Ohio, Morris E. Burton, Frankfort, for appellant.

William S. Riley, Asst. Atty. Gen., Clyde M. Richardson, Jr., Dept. of Revenue, Elizabethtown, for appellees.

Joseph E. Stopher, Jefferson K. Streepey, Boehl, Stopher, Graves & Deindoerfer, Louisville, for amicus curiae, Kentucky Soft Drink Association.


CULLEN, Commissioner.

The question on this appeal is whether, under the applicable Kentucky statutes as they existed prior to 1968 amendments, the bottles and wooden cases in which the appellant Coca-Cola Bottling Works Company, whose place of business is in Cincinnati, Ohio, delivered Coca-Cola to dealers in Kentucky from January 1, 1963, to April 30, 1967, constituted property "purchased * * * for storage, use or other consumption in this state" so...

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