IN RE TAX APPEAL OF ALEX R. MASSON, INC.

No. 73,330

21 Kan. App. 2d 863 (1995)

In the Matter of the Appeal of ALEX R. MASSON, INC., from an Assessment of Retailers' Sales Tax.

Court of Appeals of Kansas.

Opinion filed December 22, 1995.


Attorney(s) appearing for the Case

Gregory D. Kincaid, of Olathe, for appellant.

Richard Oxandale, general counsel, and Ronald H. Grant, of Kansas Department of Revenue, for appellee.

Before RULON, P.J., MARQUARDT, J., and E. NEWTON VICKERS, District Judge Retired, assigned.


RULON, J.:

Alex R. Masson, Inc., petitioner, appeals a decision of the Board of Tax Appeals (BOTA) affirming the Kansas Department of Revenue's ruling that petitioner is not entitled to a sales tax exemption pursuant to K.S.A. 79-3606.

We must decide if the growing, cultivation, and selling of ornamental plants by a commercial greenhouse is an agricultural pursuit under K.S.A. 79-3606. We reverse and remand.

The facts in this case are not in dispute...

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