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CAMERA CENTER, INC. v. REVENUE CABINET

No. 1999-SC-0283-DG.

34 S.W.3d 39 (2000)

CAMERA CENTER, INC., d/b/a Murphy's Camera and Video and Liberty National Leasing Company, Appellants, v. REVENUE CABINET, Commonwealth of Kentucky, Appellee.

Supreme Court of Kentucky.

Rehearing Denied January 25, 2001.

Attorney(s) appearing for the Case

Alan N. Linker, J. Gregory Troutman, Morris, Garlove, Waterman & Johnson PLLC, Louisville, Philip M. Moilanen, Marcoux, Allen, Abbott, Schomer & Bower, David H. Black, Jr., Bullen Moilanen Klaasen & Swan PC, Jackson, for Appellants.

Michael D. Kalinyak, Kentucky Revenue Cabinet, Frankfort, for Appellee.

WINTERSHEIMER, Justice.

This appeal is from an Opinion of the Court of Appeals which affirmed an order of the Jefferson Circuit Court which, in turn, had affirmed an order of the Board of Tax Appeals and the Revenue Cabinet's final ruling denying the claim of Camera Center, Inc. for a refund of Kentucky sales and use taxes.

The major issue is the proper interpretation of the sales and use tax exemption for machinery for new and expanded industry and what is...

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