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IN RE TAX APPEAL OF COLLINGWOOD GRAIN, INC.

No. 71,465

257 Kan. 237 (1995)

In the Matter of the Appeal of COLLINGWOOD GRAIN, INC., GARVEY ELEVATORS, INC., and CAIRO COOPERATIVE EQUITY EXCHANGE from an Order of the Director of Taxation on Assessment of Sales Tax and Refund Requests.

Supreme Court of Kansas.

Opinion filed March 10, 1995.

Attorney(s) appearing for the Case

John Michael Hale, of the Kansas Department of Revenue, argued the cause, and Vernon L. Jarboe, general counsel, and Thomas E. Hatten, of the same department, were on the briefs for appellant.

Carol B. Bonebrake, of Cosgrove, Webb & Oman, of Topeka, argued the cause and was on the brief for appellees.

The opinion of the court was delivered by

ABBOTT, J.:

This is an appeal by the Kansas Department of Revenue (KDR) from a final order of the Board of Tax Appeals (BOTA) which held that the sale of electricity consumed in grain elevator operations, such as for aeration, blending, cleaning, and drying of grain, is exempt from sales tax pursuant to K.S.A. 79-3602(m)(B) and K.S.A. 79-3606(n).

Collingwood Grain, Inc., Garvey Elevators, Inc., and Cairo Cooperative...

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