(Download) "Custom Built Homes Co. v. State Comm. of Rev. & Taxation" by Supreme Court of Kansas # eBook PDF Kindle ePub Free
eBook details
- Title: Custom Built Homes Co. v. State Comm. of Rev. & Taxation
- Author : Supreme Court of Kansas
- Release Date : January 24, 1959
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 80 KB
Description
The opinion of the court was delivered by The State Commission of Revenue and Taxation of the State of
Kansas sustained an assessment for Compensating Tax made by the
Director of Revenue based upon the use, storage or consumption of
tangible personal property within the State of Kansas pursuant to
G.S. 1949, 79-3703, as amended, against Custom Built Homes Co.,
Inc., appellant. The District Court of Johnson County upon appeal
affirmed the order of the Tax Commission and the appellant has
duly perfected its appeal to this court. The question presented is whether under a sales contract the
appellant used, stored or consumed prefabricated house sections
as tangible personal property within the State of Kansas after
said sections had ceased to be a part of interstate commerce and
prior to their becoming affixed as real estate within the state.