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IN RE TAX APPEAL OF R & R JANITOR SERVICE

No. 56,093

9 Kan. App. 2d 500 (1984)

683 P.2d 909

IN THE MATTER OF THE APPEAL OF R & R JANITOR SERVICE FROM A DECISION OF THE DIRECTOR OF TAXATION.

Court of Appeals of Kansas.

Petition for review denied September 6, 1984.

Attorney(s) appearing for the Case

John L. Hampton, of Hampton & Hampton, of Great Bend, for appellant, R & R Janitor Service.

Cleo G. Murphy, and Nancy E. Freund, of Topeka, for appellee Department of Revenue.

Before ABBOTT, P.J., MEYER, J., and RICHARD W. WAHL, District Judge assigned.

MEYER, J.:

This is an appeal from a sales tax assessment levied against the appellant-taxpayer by the Director of Taxation.

Bonnie Arnold operates the R & R Janitor Service, a commercial cleaning service, in Great Bend, Kansas. She serves nine customers, performing various cleaning services such as vacuuming, dusting, cleaning bathrooms, washing windows, and emptying trash. In testimony before the Board of Tax Appeals, she emphasized what she does not...

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