United Parcel Service, Inc. v. Armold

The opinion of the court was delivered by The Director of Taxation for the Department of Revenue appeals from a judgment of the district court ordering the [218 Kan. 103] Department to refund the total amount of compensating use tax paid by United Parcel Service, Inc., on certain of its vehicles brought into the state. The sole issue for our determination is whether the district court erred in finding the vehicles in question were used for movement in interstate commerce within the meaning of K.S.A. 79-3704 (a). The taxing authority will be referred to as the Department, and the taxpayer as UPS.