IN RE APPEAL OF SCHOLASTIC BOOK CLUBS, INC.

No. 75,199.

260 Kan. 528 (1996)

920 P.2d 947

IN THE MATTER OF THE APPEAL OF SCHOLASTIC BOOK CLUBS, INC., FROM AN ORDER OF THE DIRECTOR OF TAXATION ON ASSESSMENT OF COMPENSATING USE TAX.

Supreme Court of Kansas.

Opinion filed July 12, 1996.


Attorney(s) appearing for the Case

Martin I. Eisenstein, of Brann & Isaacson, of Lewiston, Maine, argued the cause, and David W. Bertoni, of the same firm, and S. Lucky DeFries and Jeffrey A. Wietharn, of Coffman, DeFries & Nothern, of Topeka, were with him on the briefs for appellant Scholastic Book Clubs, Inc.

James A. Bartle, of Kansas Department of Revenue, argued the cause, and Cathleen M. Reeder, of the same agency, was on the brief for appellee Kansas Department of Revenue.


The opinion of the court was delivered by

LOCKETT, J.:

Scholastic Book Clubs, Inc. (Scholastic), an outof-state based business, sells books at discount prices to elementary school teachers and students throughout the United States. The Kansas Department of Revenue (KDR) assessed a use tax on the gross receipts of Scholastic's sales in Kansas under the Kansas Compensating Tax Act (KCTA), K.S.A. 79-3701 et seq. The tax was upheld by the Director of Taxation...

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