DIRECTV, INC. v. TREESH

No. 2007-SC-000714-DG.

290 S.W.3d 638 (2009)

DIRECTV, INC. and Echostar Satellite, LLC, Appellants v. Mark TREESH, In His Official Capacity as Commissioner of the Department of Revenue and Frankfort Independent School District, Appellees.

Supreme Court of Kentucky.

As Corrected September 14, 2009.


Attorney(s) appearing for the Case

Kenneth Sidney Handmaker, Bradley E. Cunningham, Middleton Reutlinger, Louisville, KY, E. Joshua Rosenkranz, Jeremy N. Kudon, Orrick, Herrington & Sutcliffe, LLP, Eric Shapland, Randy J. Kozel, Heller Ehrman LLP, New York, NY, Pantelis Michalopoulos, Steptoe & Johnson LLP, Washington, DC, for Appellants.

Bethany G. Atkins, Office of Legal Services for Revenue, Frankfort, KY, for Appellees.

Jackson W. White, Stoll Kennon Ogden PLLC, Lexington, KY, Eric S. Tresh, Sutherland Asbill & Brennan, LLP, Atlanta, GA, for Amicus Curiae Time Warner Cable, Inc.


Opinion of the Court by Justice ABRAMSON.

Kentucky Revised Statute (KRS) 160.613 authorizes local district boards of education to levy "a utility gross receipts license tax for schools" on the gross receipts derived from furnishing utility services within the district. In 2005, the General Assembly enacted House Bill 272, which in part expanded the gross receipts tax base to include "gross receipts derived from the furnishing of direct satellite broadcast and wireless...

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