ITT FLUID PRODUCTS CORP. v. CRANE CO.

No. 90-CA-60-S.

793 S.W.2d 844 (1990)

ITT FLUID PRODUCTS CORPORATION, f/d/b/a ITT Grinnell Corporation, Appellant, v. CRANE COMPANY, Appellee.

Court of Appeals of Kentucky.

Case Ordered Published by Court of Appeals August 3, 1990.


Attorney(s) appearing for the Case

James R. Odell, Jr., James David Lyon, Lexington, for appellant.

Michael C. Lemke, Meyer, Jewell & Lemke, Louisville, for appellee.

Before HAYES, McDONALD and MILLER, JJ.


McDONALD, Judge.

The question on appeal is whether the vendor/retailer may recoup the payment of a sales tax from the vendee/consumer after the contract has been performed.

ITT Fluid Products Corporation f/d/b/a Grinnell Corporation (ITT) sold to Crane Company (Crane) machinery and equipment by contract dated August 12, 1985. Provision for the payment of sales tax pursuant to KRS 139.2001 was not addressed by the contract. Subsequently...

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