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IN RE EDMISTON OIL CO., INC.

No. 104,950.

269 P.3d 833 (2012)

46 Kan. App. 2d 969

In the Matter of the Appeals of EDMISTON OIL COMPANY, INC., et al., from Orders of the Division of Taxation on Applications for Refund of Sales/Use Tax.

Court of Appeals of Kansas.

January 13, 2012.

Attorney(s) appearing for the Case

Jeffrey A. Wietharn and S. Lucky DeFries , of Coffman, DeFries & Nothern, of Topeka, for appellants.

John Michael Hale , of Legal Services Bureau, Kansas Department of Revenue, for appellee.

Before GREENE, C.J., ATCHESON, J., and BRAZIL, S.J.

GREENE, C.J.

Edmiston Oil Company and a host of other oil and gas producers (Taxpayers) appeal the decision of the Kansas Court of Tax Appeals (COTA) that denied them a sales and use tax exemption on down-hole machinery and equipment, as well as surface pumping equipment, under K.S.A. 2010 Supp. 79-3606(kk). Concluding that the subject machinery and equipment is not used as an integral part of integrated production operations by a processing plant or facility operated...

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