Case Briefing - In reappeal of Intercard

In Re Appeal of Inter bait, Inc. 14 P. 3d 1111. Facts: Intercard is a corporation with its headquarters, offices, and manufacturing ease located in Missouri. Kinkos Copies is Intercards largest customer and uses Intercards card reading dodging exclusively. The national headquarters of Kinkos is located in Ventura, California. The master deal in the midst of Kinkos and Intercard was negotiated by company officials in Ventura, California, and St. Louis, Missouri. Intercard has never registered with the Kansas monument of State as a outside(prenominal) corporation doing parentage in the state of Kansas. No separate states subject Intercard to the accrual and remission requirements of its compensating use valuate provisions. From April 1, 1992, to work on 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 canvas period. The contacts totaled 44 hours. Intercard has not send technicians into Kansas since the installation of the 11 card readers was completed. No accostation took swan in Kansas during the inspect period regarding the products sold by Intercard. The barter of card readers to Kinkos stores in Kansas resulted from a master contract negotiated between Kinkos and Intercard outside Kansas. Intercard did not send employees, agents, or sales representatives into Kansas to solicit sales.

KDR conducted an audit of Intercards books. They resolute that Intercards installation of the card readers was a substantial nexus comfortable to support the imposition of the collection and remi ttance requirements of the Kansas Compensati! ng Tax Act. As a result of the audit, KDR sent Intercard notices of appraisal of Kansas retailers sales tax of $399, including penalties and interest, and use tax of $13,297, including penalties and interest. Rule of fairness: Does Intercard Have Nexus with the... If you ask to get a plentiful essay, order it on our website: OrderEssay.net

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