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STERLING DRILLING CO. v. KANSAS DEPT. OF REVENUE

No. 55,437

9 Kan. App. 2d 108 (1983)

673 P.2d 456

IN THE MATTER OF THE APPEAL OF STERLING DRILLING COMPANY FROM A DECISION OF THE BOARD OF TAX APPEALS OF THE STATE OF KANSAS. STERLING DRILLING COMPANY, Appellee, v. KANSAS DEPARTMENT OF REVENUE, Appellant.

Court of Appeals of Kansas.

Opinion filed December 22, 1983.

Attorney(s) appearing for the Case

Nancy E. Freund and S. Lucky DeFries, of the Department of Revenue, for the appellant.

John C. Frieden, of Ralston & Frieden, of Topeka, for the appellee.

Before FOTH, C.J.; TERRY L. BULLOCK, District Judge, Assigned; and FREDERICK WOLESLAGEL, District Judge, Retired, Assigned.

Petition for review denied 234 Kan. 1078 (1984).

BULLOCK, J.:

Sterling Drilling is in the business of drilling wells. Among others, it drills wells for natural gas storage and salt water disposal. As a result of Sterling's services in drilling these wells, the State Board of Tax Appeals assessed Sterling $154,146 in sales taxes and penalties. Sterling appealed to the district court which reversed the Board, holding Sterling's services were excluded from sales...

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