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AK STEEL CORP. v. COM.

No. 2001-CA-001970-MR.

87 S.W.3d 15 (2002)

AK STEEL CORPORATION, Appellant, v. COMMONWEALTH of Kentucky, Revenue Cabinet, Appellee.

Court of Appeals of Kentucky.

September 6, 2002.

Attorney(s) appearing for the Case

William H. Jones, Jr., Leigh Gross Latherow, VanAntwerp, Monge, Jones & Edwards, Ashland, KY, William P. Curlin, Jr., Hazelrigg & Cox, Richard S. Taylor, Frankfort, KY, for Appellant.

Thomas J. Hodge, Division of Legal Services, Revenue Cabinet, Frankfort, KY, for Appellee.

Before BUCKINGHAM, HUDDLESTON and JOHNSON, Judges.

OPINION

HUDDLESTON, Judge.

AK Steel Corporation appeals from a Franklin Circuit Court judgment that held that a statutory sales/use tax exemption for materials, supplies and repair and replacement parts purchased for use in the steel-making process expired in 1994.

This agreed case was submitted for decision by the circuit court pursuant to Kentucky Revised Statutes (KRS) 418.020.1 The court was asked to interpret...

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