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WOODWARD, HOBSON ETC. v. REVENUE CABINET

No. 2000-CA-002784-MR.

69 S.W.3d 476 (2002)

WOODWARD, HOBSON & FULTON, L.L.P., Appellant, v. REVENUE CABINET, Commonwealth of Kentucky, Appellees.

Court of Appeals of Kentucky.

February 22, 2002.

Attorney(s) appearing for the Case

John F. Gleason, Elizabeth Ullmer Mendel, Woodward, Hobson & Fulton, L.L.P., Louisville, KY, for appellant.

Douglas M. Dowell, Revenue Cabinet, Legal Services, Frankfort, KY, for appellee.

Before BARBER, EMBERTON, and KNOPF, Judges.

OPINION

BARBER, Judge.

We are asked to decide whether a law firm is required to pay use tax upon charges for photocopies of medical and hospital records acquired from out-of-state providers in connection with litigation. For the reasons set forth below, we conclude that the transactions at issue are not subject to the use tax and reverse.

The Appellant, Woodward, Hopson & Fulton, L.L.P. ("Woodward"), is a Kentucky law firm. The Revenue...

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