MATTER OF CAPITAL ELECTRIC LINE BUILDERS

No. 122,804.

511 P.3d 978 (2022)

62 Kan.App. 2d 251

In the MATTER OF the Appeal of CAPITAL ELECTRIC LINE BUILDERS, INC., from an order of the Division of Taxation on Assessment of Retailers' Sales Tax.

Court of Appeals of Kansas.

Opinion filed May 6, 2022.


Attorney(s) appearing for the Case

S. Lucky DeFries and Jeffrey A. Wietharn , of Morris, Laing, Evans, Brock & Kennedy, Chtd., of Topeka, for appellant.

Jay D. Befort , general counsel, of Legal Services Bureau, Kansas Department of Revenue, for appellee.

Before Warner, P.J., Cline, J., and Rachel L. Pickering, District Judge, assigned.


After an audit, the Kansas Department of Revenue (Department) assessed Capital Electric Line Builders, Inc. for unpaid retailers' sales tax along with associated penalties and interest. The Department claimed Capital Electric should have charged its customers sales tax on rental equipment charges Capital Electric passed through to those...

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