Court of Appeals of Kansas November 14, 1997, 76,870 (In Re Tax Appeal of Alsop Sand Co., Inc.)

Gernon, J.:

In this appeal, the Kansas Department of Revenue (KDR) contends the Board of Tax Appeals (BOTA) erred when it exempted certain machinery and components of Alsop Sand Company, Inc., (Alsop) from sales and compensating use taxes.

The relevant part of the statute involved, K.S.A. 1996 Supp.