IN RE APPEAL OF K-MART CORP.

No. 57,992

238 Kan. 393 (1985)

710 P.2d 1304

In the Matter of the Appeal of K-Mart Corporation From an Order of the Director of Taxation.

Supreme Court of Kansas.

Opinion filed December 6, 1985.


Attorney(s) appearing for the Case

Cleo G. Murphy, of the Kansas Department of Revenue, of Topeka, argued the cause and William L. Edds, general counsel, and Nancy E. Freund, of the same agency, were with her on the brief for appellant.

Benjamin J. Neill, of Perry & Hamill, of Overland Park, argued the cause and was on the brief for appellee, K-Mart Corporation.

Mark V. Beshears, of Colmery, McClure, Letourneau, Entz & Merriam, P.A., of Topeka, was on the amicus curiae brief for The Kansas Press Association.


The opinion of the court was delivered by

HOLMES, J.:

The Kansas Department of Revenue (KDR or Department) appeals from an order of the State Board of Tax Appeals (BOTA) holding that advertising supplements of K-Mart Corporation (K-Mart) distributed in local newspapers across the state are not subject to the Kansas compensating or use tax set forth at K.S.A. 79-3701 et seq.

K-Mart contested the KDR...

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