1. Home
  2. Browse Decisions
  3. Kan.
  4. 245 Kan.
  5. 245 Kan. 553 (1989)
 

NCAA v. KANSAS DEPT. OF REVENUE

No. 63,293

245 Kan. 553 (1989)

781 P.2d 726

THE NATIONAL COLLEGIATE ATHLETIC ASSOCIATION, Appellant, v. KANSAS DEPARTMENT OF REVENUE, Appellee.

Supreme Court of Kansas.

Opinion filed October 27, 1989.

Attorney(s) appearing for the Case

C.W. Crumpecker, Jr., of Swanson, Midgley, Gangwere, Clarke & Kitchin, of Kansas City, Missouri, argued the cause, and Daniel F. Kellogg, of the same firm, and Robert C. Londerholm, of Hackler, Londerholm, Corder, Martin & Hackler, of Olathe, were with him on the brief for appellant.

James Bartle, of Kansas Department of Revenue, argued the cause, and Mark A. Burghart, general counsel, was with him on the brief for appellee.

The opinion of the court was delivered by

McFARLAND, J.:

This is an appeal by the National Collegiate Athletic Association (NCAA) from an order of the Board of Tax Appeals (BOTA) denying the NCAA an exemption from payment of sales taxes on its purchases.

The statute under which the NCAA claims exemption is K.S.A. 1988 Supp. 79-3606, which provides:

"The following shall be exempt from the tax imposed by this act:

....

"(c...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases