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IN RE TAX APPEAL OF GEIGER READY MIX CO.

No. 78,427.

25 Kan. App.2d 101 (1998)

958 P.2d 41

In the Matter of the Tax Appeal of GEIGER READY MIX COMPANY OF KANSAS, INC., and GEIGER READY MIX CO., INC.

Court of Appeals of Kansas.

Opinion filed May 8, 1998.

Attorney(s) appearing for the Case

Benjamin James Neill, of Neill, Scott, Terrill & Embree, L.L.C., of Lenexa, for appellants.

Joan E. Adam, of the Kansas Department of Revenue, of Topeka, for appellee.

Before MARQUARDT, P.J., GERNON, J., and DAVID PRAGER, Chief Justice Retired, assigned.

MARQUARDT, J.:

Geiger Ready Mix Company of Kansas, Inc., and Geiger Ready Mix Co., Inc., (Geiger) appeal the Board of Tax Appeals' (BOTA) denial of their request for a refund of sales taxes paid in connection with the purchases of 10 ready-mix concrete trucks.

Geiger purchased 10 ready-mix concrete trucks from a Minnesota manufacturer for use in Kansas. Geiger was required to pay sales tax on the trucks when they were registered with the Johnson and Leavenworth...

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