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IN RE TAX APPEAL OF BERNIE'S EXCAVATING CO.

No. 62,645

13 Kan. App. 2d 476 (1989)

772 P.2d 822

IN THE MATTER OF THE APPEAL OF BERNIE'S EXCAVATING COMPANY, INC., FROM A NOTICE OF ASSESSMENT OF ADDITIONAL RETAILERS' SALES TAX.

Court of Appeals of Kansas.

Petition for review denied June 6, 1989.

Attorney(s) appearing for the Case

Mark A. Burghart, general counsel, and Thomas E. Hatten, of Kansas Department of Revenue, of Topeka, for appellant.

Bruce D. Woolpert, of Hardesty & Puckett and Woolpert, of Topeka, for appellee.

Before, BRAZIL, P.J., LARSON and GERNON, JJ.

BRAZIL, J.:

The Kansas Department of Revenue (Department) timely appeals a Board of Tax Appeals (BOTA) order directing that construction contracts be severed into taxable and nontaxable components in order to determine the appropriate retailers' sales tax due on labor services. The Department contends that (1) the BOTA did not make findings of fact as required by K.S.A. 1988 Supp. 74-2426(a), (2) as a matter of law, K.S.A. 1988 Supp. 79-3603(p) imposes a sales tax...

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