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COM., DEPT. OF REVENUE v. KUHLMAN CORP.

564 S.W.2d 14 (1978)

COMMONWEALTH of Kentucky, DEPARTMENT OF REVENUE, Appellant, v. KUHLMAN CORPORATION and Kentucky Board of Tax Appeals, Appellees.

Supreme Court of Kentucky.

Rehearing Denied May 2, 1978.

Attorney(s) appearing for the Case

William S. Riley, Asst. Atty. Gen., The Kentucky Dept. of Revenue, Frankfort, Glenn McDonald, Louisville, for appellant.

Edward M. Steutermann, Wood, Goldberg, Pedley & Stansbury, Louisville, for appellees.

PER CURIAM.

Kuhlman Corporation was engaged in the manufacturing of transformers. The issue is whether a computer utilized by Kuhlman was "machinery for new and expanded industry," as provided by KRS 139.480, and therefore exempt from sales tax. The trial court upheld the Kentucky Board of Tax Appeals' decision that the computer met the requirements of the statute and was exempt from sales tax. We reverse.

KRS 139.170 provides that "`Machinery for new and...

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