IN RE TAX APPEAL OF HCA HEALTH SERVICES, INC.

No. 87,714.

30 Kan. App.2d 910 (2002)

51 P.3d 119

In The Matter of the Appeal of HCA HEALTH SERVICES, INC., d/b/a COLUMBIA WESLEY MEDICAL CENTER, from an Order of the Division of Taxation on Assessment of Sales/Use Tax

Court of Appeals of Kansas.

Opinion filed August 16, 2002.


Attorney(s) appearing for the Case

Mark A. Burghart, of Alderson, Alderson, Weiler, Conklin, Burghart & Crow, L.L.C., of Topeka, for appellant.

John Michael Hale, of the Kansas Department of Revenue, for appellee.

Before RULON, C.J., LEWIS, J., and PADDOCK, S.J.


RULON, C.J.:

Taxpayer HCA Health Services, Inc., appeals from the decision of the Board of Tax Appeals affirming the Department of Revenue's denial of a sales tax exemption under K.S.A. 74-50,115(b). The Taxpayer further appeals the Department's denial of an exemption for expenditures related to the purchase of leased equipment and challenges the interest rate applied to the delinquent taxes.

Factual Background

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