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KING DRUGS, INC. v. COM.

No. 2005-SC-000789-DG.

250 S.W.3d 643 (2008)

KING DRUGS, INC.; King Home Care, Inc., Appellants, v. COMMONWEALTH of Kentucky, Revenue Cabinet; and Kentucky Board of Tax Appeals, Appellees.

Supreme Court of Kentucky.

April 24, 2008.

Attorney(s) appearing for the Case

A.V. Conway, II, Conway & Keown, Hartford, KY, Counsel for Appellants.

Laura M. Ferguson, Department of Revenue, Office of Legal Services, Frankfort, KY, Counsel for Appellee, Commonwealth of Kentucky, Revenue Cabinet.

Jon W. Ackerson, Frankfort, KY, Counsel for Appellee, Kentucky Board of Tax Appeals.

Erica L. Horn, Bruce F. Clark, Stites & Harbison, PLLC, Frankfort, KY, Counsel for Amicus Curiae, The Kentucky Medical Equipment Suppliers Association, Incorporated.

Opinion of the Court by Justice ABRAMSON.

A 1986 amendment to former KRS 139.472, a statute exempting "prosthetic devices and physical aids" from Kentucky sales and use tax, is the focal point of the case before us. The Kentucky Board of Tax Appeals adopted the construction of the statute advanced by the taxpayers, King Drugs, Inc., and King Home Care, Inc., while the trial court and Court of Appeals construed the statute in the manner advanced by the Kentucky Revenue...

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