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REVENUE CABINET, COM. v. AMAX COAL CO.

718 S.W.2d 947 (1986)

REVENUE CABINET, COMMONWEALTH of Kentucky, Movant, v. AMAX COAL COMPANY and Gibraltar Coal Corporation, Respondents. COMMONWEALTH of Kentucky, by and on relation of Ronald G. GEARY, Commissioner of Revenue, Movant, v. H AND A COAL COMPANY, Respondent. REVENUE CABINET, COMMONWEALTH of Kentucky, Movant, v. HARBERT CONSTRUCTION CORP. and Star Fire Coals, Inc., Respondents.

Supreme Court of Kentucky.

Rehearing Denied November 26, 1986.

Attorney(s) appearing for the Case

Nathan Goldman, Ross T. Carter, Legal Services Section, Frankfort, for Revenue Cabinet.

Jackson White, Stoll, Kennon & Park, Lexington, for Amax Coal Co.

William A. Hoskins, Lexington, for amicus curiae.

Earl M. Cornett, Hindman, for H and A Coal Co.

Paul Shapiro, Benton, for Harbert Const. Corp.

STEPHENS, Chief Justice.

The issue to be determined on this appeal is whether the statutory sales and use tax exemption for machinery "used directly" in the manufacturing process is applicable to certain items owned by the respondents; Amax Coal Company and Gibraltar Coal Corporation, H and A Coal Company, and Harbert Construction Corporation and Star Fire Coals, Inc.

KRS 139.480(8) provides an exemption from sales and use taxes on "[m]achinery for new and...

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