Supreme Court of Kansas December 8, 2000, 83,802 (In Re the Appeal of Intercard, Inc.)
Also known as
United States · · · 08-12-2000
The opinion of the court was delivered by
Lockett, J:
This is an appeal from a notice of assessment of compensating use tax issued against Intercard, Inc. (Intercard). The Kansas Department of Revenue (KDR) determined that Intercard had a substantial nexus to Kansas for the collection and remittance requirements of the Kansas Compensating Tax Act, K.S.A. 79-3701
el seq.
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