Case Briefing - In reappeal of Intercard

In Re Appeal of Inter humor, Inc. 14 P. 3d 1111. Facts: Intercard is a corporation with its headquarters, offices, and manufacturing simplicity determined in Missouri. Kinkos Copies is Intercards largest guest and uses Intercards card reading leakage exclusively. The national headquarters of Kinkos is located in Ventura, California. The master dish up between Kinkos and Intercard was negotiated by smart set officials in Ventura, California, and St. Louis, Missouri. Intercard has never registered with the Kansas remembrance of State as a foreign corporation doing line of business in the state of Kansas. No other states subject Intercard to the accumulation and remittance requirements of its compensating use judge provisions. From April 1, 1992, to March 31, 1996 Intercard technicians made 11 visits to Kinkos stores in Kansas to install card readers purchased from Intercard. These contacts Intercard had with Kinkos stores in Kansas occurred during 3 months of the 48-month take apart period. The contacts totaled 44 hours. Intercard has non send technicians into Kansas since the installation of the 11 card readers was completed. No appealingness took place in Kansas during the watch period regarding the products sold by Intercard. The sale of card readers to Kinkos stores in Kansas resulted from a master hold negotiated between Kinkos and Intercard outside Kansas. Intercard did not send employees, agents, or gross sales representatives into Kansas to solicit sales.

KDR conducted an audit of Intercards books. They undaunted that Intercards installation of the card readers was a substantial nexus halcyon to support the imposition of the gathering and remittance requirements of the Kansas Compensating Tax Act. As a result of the audit, KDR sent Intercard notices of assessment of Kansas retailers sales tax revenue of $399, including penalties and interest, and use tax of $13,297, including penalties and interest. Rule of equity: Does Intercard Have Nexus with the... If you adopt to get a full(a) essay, order it on our website: Ordercustompaper.com

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