REVENUE CABINET v. CORUM & EDWARDS, INC.


673 S.W.2d 736 (1984)

REVENUE CABINET Commonwealth of Kentucky, Appellant, v. CORUM & EDWARDS, INC., Appellee.

Court of Appeals of Kentucky.

August 10, 1984.


Attorney(s) appearing for the Case

John A. Miller, Legal Services Section, Revenue Cabinet, Frankfort, for appellant.

John E. Evans, Lucy Lee Helm, Barnett & Alagia, Louisville, for appellee.

Before CLAYTON, McDONALD and MILLER, JJ.


MILLER, Judge.

This is an appeal from the Franklin Circuit Court, affirming a decision of the Kentucky Board of Tax Appeals (board). KRS 131.310 and KRS 131.370. The board entered an order on September 16, 1982, holding that "zone charges" and "trip charges" (two different categories of delivery charges) exacted by appellee in its business of selling ready-mix concrete were not "gross receipts" from "sales" of personal property and therefore subject to taxation under...

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