IN RE TAX APPEAL OF ALSOP SAND CO., INC.

No. 76,870.

24 Kan. App.2d 527 (1997)

948 P.2d 667

In re Tax Appeal of ALSOP SAND COMPANY, INC.

Court of Appeals of Kansas.

Opinion filed November 14, 1997.


Attorney(s) appearing for the Case

John Michael Hale and Amy J. Weller, legal intern, of Kansas Department of Revenue, for appellant.

Derrick L. Roberson and Shon C. Robben, of Arthur-Green, LLP, of Manhattan, for appellee.

Before LEWIS, P.J., GERNON, J., and CHARLES E. WORDEN, District Judge, assigned.


GERNON, J.:

In this appeal, the Kansas Department of Revenue (KDR) contends the Board of Tax Appeals (BOTA) erred when it exempted certain machinery and components of Alsop Sand Company, Inc., (Alsop) from sales and compensating use taxes.

The relevant part of the statute involved, K.S.A. 1996 Supp. 79-3606(kk), exempts from sales and use taxes

"all sales of machinery and equipment used directly and primarily...

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