IN RE TAX APPEAL OF AT & T TECHNOLOGIES, INC.

No. 60,864

242 Kan. 554 (1988)

749 P.2d 1033

In The Matter Of The Appeal Of AT & T TECHNOLOGIES, INC., From The Order Of The Director Of Taxation.

Supreme Court of Kansas.

Opinion filed February 4, 1988.


Attorney(s) appearing for the Case

Michael C. Cavell, of Southwestern Bell Telephone Company, of Topeka, argued the cause, and Lawrence A. Dimmitt, of the same firm, and Michael B. Andolina, of AT&T Technologies, Inc., of Berkley Heights, New Jersey, were with him on the briefs for appellants and cross-appellees, AT&T Technologies, Inc. and Southwestern Bell Telephone Company.

Thomas E. Hatten, of Kansas Department of Revenue, of Topeka, argued the cause, and Mark A. Burghart, general counsel, was with him on the briefs for appellee and cross-appellant, Kansas Department of Revenue.

Joseph T. Ruble, of ADAPSO, of Arlington, Virginia, and Mark Beshears, of Goodell, Stratton, Edmonds & Palmer, of Topeka, were on the amicus curiae brief for ADAPSO.

Mark Beshears, of Goodell, Stratton, Edmonds & Palmer, of Topeka, was on the amicus curiae brief for Kansas Society of Certified Public Accountants.


The opinion of the court was delivered by

HOLMES, J.:

This is an appeal by AT&T Technologies, Inc., (AT&T) from an order of the State Board of Tax Appeals (BOTA) concerning assessment of state and local sales taxes upon certain of its services and a cross-appeal by the Kansas Department of Revenue from BOTA's order setting aside the assessment of retailers' compensating (use) tax on software programs transferred...

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