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CENTURY ALUMINUM v. DEP'T OF REVENUE

2021-SC-0300-DG.

664 S.W.3d 546 (2022)

CENTURY ALUMINUM OF KENTUCKY, GP, Appellant v. DEPARTMENT OF REVENUE, Finance and Administration Cabinet, Commonwealth of Kentucky, Appellee.

Supreme Court of Kentucky.

December 15, 2022.

Attorney(s) appearing for the Case

COUNSEL FOR APPELLANT: Steven Lowell Lenarz , Louisville.

COUNSEL FOR APPELLEE: Richard William Bertelson, III .

COUNSEL FOR AMICUS CURIAE, KENTUCKY ASSOCIATION OF MANUFACTURERS AND KENTUCKY CHAMBER OF COMMERCE: Mark Allen Loyd, Jr. , Bailey Roese , Stephanie Marie Bruns , Louisville, Dentons Bingham Greenebaum LLP.

Kentucky Revised Statutes (KRS) Chapter 139 provides for the collection of state sales and use taxes, although some sales transactions are tax exempt. In particular, "supplies" purchased by a manufacturer are tax exempt, but "repair, replacement, or spare parts" are not. In this case, Century Aluminum of Kentucky...

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