Tractor Supply Company v. Dep’t of Revenue, Finance and Admin.Cabinet, Order No. K-20813 (May 19, 2010) — Kentucky Sales and Use Tax case holding that taxpayer’s self-created forms were valid exemption and resale certificates
Asworth, LLC, et al (f/k/a Asworth Corp.) v. Dep’t of Revenue, Finance and Admin. Cabinet (f/k/a Revenue Cabinet, Commonwealth of Kentucky) — ,File Nos. K00-R-31, K02-R-30, K02-R-31 and K02-R-32, Order No. K-19449 (KBTA Jan 27, 2006), Civil Action No. 06-CI-288 (Franklin Cir. Ct., Div. II; Jun. 14, 2007), Nos. 2007-CA-002549 & 2008-CA 000023 (Ky. App. Nov. 20, 2009), review denied, No. 2009-SC-00816 (Ky. Aug. 18, 2010), cert. denied (U.S. Jan. 24, 2011), pet. for rehearing denied (U.S. Mar. 21, 2011) First impression Kentucky case involving questions of Corporate Income Tax nexus and apportionment for flow-through entities.
Freeman v. St. Andrew Orthodox Church, Supreme Court of Kentucky, 294 S.W.3d 425 (2009) — First impression case holding that real property owned and occupied by a church is exempt from Property Tax, but leased homes located on the property are subject to Property Tax
Dept. of Revenue v. Marquette Transportation Co. Inc., Kentucky Court of Appeals, No. 2006-CA-002639-MR (April 3, 2009) — (unpublished) Corporate Income and License Tax case holding that towboat
employees’ compensation should be excluded from computation of taxpayer’s
payroll factor for Kentucky tax purposes
Revenue Cabinet v. Gaba, 885 S.W.2d 706 (Ky. App. 1994) — Sales and Use Tax case involving prescription drug exemption