IN RE LAFARGE MIDWEST/MARTIN TRACTOR CO.

No. 102,852.

271 P.3d 732 (2012)

293 Kan. 1039

In the Matter of the Appeal of LAFARGE MIDWEST/MARTIN TRACTOR CO., INC. from an Order of the Division of Taxation on Assessment of Sales Tax.

Supreme Court of Kansas.

March 2, 2012.


Attorney(s) appearing for the Case

Alice Leslie Rawlings , of Kansas Department of Revenue, argued the cause and was on the briefs for appellant Kansas Department of Revenue.

Gerald N. Capps , of Wichita, argued the cause and was on the brief for appellee LaFarge Midwest.


The opinion of the court was delivered by

JOHNSON, J.

LaFarge Corporation (LaFarge) operates a Portland cement manufacturing facility on a tract of private property it owns in Fredonia, Kansas. The tract includes a contiguous limestone quarry on one side at which LaFarge uses its Caterpillar equipment to load the raw material and haul it across the property to the hammermills that perform the initial step in the cement manufacturing process. LaFarge paid sales...

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