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IN RE TAX APPEAL OF TAYLOR CRANE & RIGGING, INC.

No. 72,165 .

22 Kan. App.2d 27 (1995)

913 P.2d 204

In re Tax Appeal of TAYLOR CRANE & RIGGING, INC.

Court of Appeals of Kansas.

Opinion filed September 1, 1995.

Attorney(s) appearing for the Case

Larry E. Gregg, of Hamilton, Gregg, Barker & Johnson, of Topeka, for appellant.

Vernon L. Jarboe and Ronald H. Grant, of Kansas Department of Revenue, for appellee.

Before GREEN, P.J., RULON and GERNON, JJ.

GERNON, J.:

Taylor Crane & Rigging, Inc., (Taylor) appeals from a final order of the Board of Tax Appeals (BOTA) determining that two forklift trucks and a hydraulic gantry were subject to an assessment of compensating use tax. At issue is whether the equipment used by the taxpayer to load and unload tractor-trailer trucks traveling from state to state is exempt from taxation as part of the interstate common carrier...

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