Bd. of Park Comm'Rs, City of Wichita v. State

Appellant is the Board of Park Commissioners of the City of Wichita, Kansas, a quasi-municipal corporation vested with all the power and authority of the City of Wichita relating to parks and recreation facilities. On October 14, 1970, the board made application to the Director of Revenue, pursuant to K.S.A. 1970 Supp. 79-3606 (d), for a sales tax exemption certificate on purchases of materials for use in construction of the Linwood Park swimming pool and bath house. Construction of the pool was commenced in the fall of 1970, and it was completed and utilized for the first time May 29, 1971. Since users of the pool were charged admission and state sales tax under K.S.A. 1970 Supp. 79-3603 (e), the governmental exemption otherwise available to the board under K.S.A. 1970 Supp. 79-3606 (b) was nullified, and the Director denied the application. The order denying the application was affirmed by the Board of Tax Appeals and by the district court of Sedgwick County. The Board of Park Commissioners appeals, asserting the Director and the trial court erred in construing the statute and denying their exemption. K.S.A. 1970 Supp. 79-3603 (now K.S.A. 1972 Supp. 79-3603), which became effective July 1, 1970, provides in part: