[Download] "In re Tax Appeal of Scholastic Book Clubs" by Supreme Court of Kansas # eBook PDF Kindle ePub Free
eBook details
- Title: In re Tax Appeal of Scholastic Book Clubs
- Author : Supreme Court of Kansas
- Release Date : January 12, 1996
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 73 KB
Description
The opinion of the court was delivered by Scholastic Book Clubs, Inc. (Scholastic), an out-of-state based business, sells books at discount prices to elementary school teachers and students throughout the United States. The Kansas Department of Revenue (KDR) assessed a use tax on the gross receipts of Scholastic's sales in Kansas under the Kansas Compensating Tax Act (KCTA), K.S.A. 79-3701 et seq. The tax was upheld by the Director of Taxation (Director). Scholastic appealed to the Board of Tax Appeals (BOTA), claiming it is not subject to the compensating tax because it is not a retailer doing business in this state and does not have a nexus with this state. BOTA affirmed the order of the Director, affirming the assessment. Scholastic appealed. The appeal was transferred to this court on the KDR's motion.