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LKS PIZZA, INC. v. COM. EX REL. RUDOLPH

No. 2004-CA-001200-MR.

169 S.W.3d 46 (2005)

LKS PIZZA, INC., Appellant, v. COMMONWEALTH of Kentucky, by and on relation of R.B. RUDOLPH, Secretary, Finance and Administration Cabinet, Appellee.

Court of Appeals of Kentucky.

July 15, 2005.

Attorney(s) appearing for the Case

Timothy J. Crocker, Mark A. Thurmond, Crocker & Wilkey, Attorneys, Franklin, KY, for Appellant.

Stephen J. Crawford, Finance & Administration, Cabinet, Department of Revenue Frankfort, KY, for Appellee.

Before KNOPF, TAYLOR, and VANMETER, Judges.

OPINION

VANMETER, Judge.

Under KRS 139.670 and 139.680, sales tax liability is imposed upon a purchaser of assets of a business for any such taxes the seller has failed to remit to the Revenue Cabinet. We must decide whether such liability attaches in the event the assets are repossessed by a secured creditor, who then transfers the assets to a separate corporation which proceeds to operate a similar business. As we hold that it does not, we reverse...

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