REVENUE CABINET v. HUBBARD

No. 1999-SC-0171-DG, 1999-SC-0992-DG.

37 S.W.3d 717 (2000)

REVENUE CABINET, Commonwealth of Kentucky, Appellant, v. Erika HUBBARD, Administrator of the Estate of Andy H. Hubbard, d/b/a Stone Age Dental Laboratory, and John W. Bianchi, D.M.D., Appellees, and Erika Hubbard, Administrator of the Estate of Andy H. Hubbard, d/b/a Stone Age Dental Laboratory, and John W. Bianchi, D.M.D., Cross-Appellants, v. Revenue Cabinet, Commonwealth of Kentucky, Cross-Appellee.

Supreme Court of Kentucky.

Rehearing Denied March 22, 2001.


Attorney(s) appearing for the Case

Lauren Anderson, Douglas M. Dowell, Revenue Cabinet, Division of Legal Services, Frankfort, Counsel for Appellant/Cross-Appellee.

H. Kent Hendrickson, Rice & Hendrickson, Harlan, Counsel for Appellees/Cross-Appellants.


JOHNSTONE, Justice.

Appellee, John W. Bianchi, D.M.D., purchased dental items, e.g., dentures, crowns, bridges, braces, etc., from Appellee, Stone Age Dental Laboratories. Bianchi paid sales taxes on these items. Bianchi requested a tax refund from the Revenue Cabinet (hereinafter "the Cabinet") for taxes paid on these items on grounds that these items are exempt from sales and use taxes pursuant to KRS 139.472. The Cabinet denied the request. The matter was...

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