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REVENUE CABINET v. LAZARUS, INC.

No. 1999-SC-1070-DG.

49 S.W.3d 172 (2001)

REVENUE CABINET, Commonwealth of Kentucky, Appellants, v. LAZARUS, INC., et al., Appellees.

Supreme Court of Kentucky.

May 24, 2001.

Attorney(s) appearing for the Case

Debra Hays Eucker, Michael D. Kalinyak, Frankfort, for Appellant.

Thomas A. Brown, Mark F. Sommer, Bradley D. Hamblin, Greenbaum, Doll & McDonald, Louisville, Frank G. Julian, Cincinnati, OH, Robert G. Layton, Kentucky Board of Tax Appeals, Frankfort, Kimberly K. Greene, Dinsmore & Shohl, LLP, Louisville, for Appellees.

GRAVES, Justice.

This appeal presents two questions concerning Kentucky use tax liability. When material is created, designed and printed outside of Kentucky, is a Kentucky retailer liable for state use tax on: (1) pre-printed newspaper supplements shipped directly from the out-of-state printer to Kentucky, and (2) catalogs mailed directly from the out-of-state printer to potential customers in Kentucky? We hold that both the newspaper inserts and the catalogs are...

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