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PETE KOENIG COMPANY v. DEPARTMENT OF REVENUE

655 S.W.2d 496 (1983)

PETE KOENIG COMPANY, Appellant, v. DEPARTMENT OF REVENUE, Commonwealth of Kentucky, Appellee.

Court of Appeals of Kentucky.

Discretionary Review Denied September 14, 1983.

Attorney(s) appearing for the Case

Robert M. Klein, David L. Gittleman, Gittleman & Barber, Louisville, for appellant.

Nathan Goldman, Legal Services Section, Revenue Cabinet, Frankfort, for appellee.

Before HOGGE, PAXTON and WILHOIT, JJ.

PAXTON, Judge.

Pete Koenig Company appeals from a judgment of the Jefferson Circuit Court affirming a ruling of the Kentucky Board of Tax Appeals. The issue presented is whether 103 K.A.R. 26:070 is consistent with KRS 139.310. We hold that it is and affirm.

KRS 139.310 provides:

An excise tax is hereby imposed on the storage, use or other consumption in this state of tangible personal property purchased on and after April 1, 1968 for storage, use...

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