REVENUE CABINET v. ROHM AND HAAS KENTUCKY

No. 95-CA-2861-MR.

929 S.W.2d 741 (1996)

REVENUE CABINET, Commonwealth of Kentucky, Appellant, v. ROHM AND HAAS KENTUCKY, INC., Appellee.

Court of Appeals of Kentucky.

September 20, 1996.


Attorney(s) appearing for the Case

Kenton L. Ball, Frankfort, for Appellant.

Joseph L. Ardery, Christa Foster Crawford, Louisville, for Appellee.

Before GUDGEL, HUDDLESTON and SCHRODER, JJ.


OPINION

GUDGEL, Judge.

This is an appeal from a judgment entered by the Franklin Circuit Court in an appeal from the Kentucky Board of Tax Appeals (KBTA). The court adjudged that the KBTA erred by finding that certain "dock sales" of products by appellee Rohm and Haas of Kentucky, Inc. (taxpayer) to its nonresident parent, Rohm and Haas Company, Inc. (parent), which products were delivered to the parent in Kentucky and shipped to other states on trucks...

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