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eBook details

• Title: Ncaa v. Kansas Dept. of Revenue
• Author : Supreme Court of Kansas
• Release Date : January 27, 1989
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 61 KB

Description

The opinion of the court was delivered by This is an appeal by the National Collegiate Athletic
Association (NCAA) from an order of the Board of Tax Appeals
(BOTA) denying the NCAA an exemption from payment of sales taxes
on its purchases. The statute under which the NCAA claims exemption is K.S.A.
1988 Supp. 79-3606, which provides:

"The following shall be exempt from the tax imposed
by this act:

. . . .

"(c) all sales of tangible personal property or
services, including the renting and leasing of
tangible personal property, purchased directly by a
public or private elementary or secondary school or
public or private nonprofit educational institution
and used primarily by such school or institution for
nonsectarian programs and activities provided or
sponsored by such school or institution or in the
erection, repair or enlargement of buildings to be
used for such purposes. The exemption herein provided
shall not apply to erection, construction, repair,
enlargement or equipment of buildings used primarily
for human habitation." (Emphasis supplied.) Effective July 1, 1986, the Kansas Department of Revenue issued
Revenue Ruling 19-86-2 which defined "educational institution" as
used in 79-3606(c) as:

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