Case Briefing - In reappeal of Intercard

In Re Appeal of Inter cod, Inc. 14 P. 3d 1111. Facts: Intercard is a corporation with its headquarters, offices, and manufacturing sleep hardened in Missouri. Kinkos Copies is Intercards largest client and uses Intercards card reading scheme exclusively. The national headquarters of Kinkos is located in Ventura, California. The master trade in between Kinkos and Intercard was negotiated by partnership officials in Ventura, California, and St. Louis, Missouri. Intercard has never registered with the Kansas deposit of State as a foreign corporation doing fall in the state of Kansas. No other states subject Intercard to the assemblage and remittance requirements of its compensating use appreciate 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 weather sheet period. The contacts totaled 44 hours. Intercard has non move technicians into Kansas since the installation of the 11 card readers was completed. No prayer took place in Kansas during the jaw period regarding the products sold by Intercard. The sale of card readers to Kinkos stores in Kansas resulted from a master urge 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 mulish that Intercards installation of the card readers was a substantial nexus cheery to support the imposition of the collection 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 revenue enhancement of $399, including penalties and interest, and use tax of $13,297, including penalties and interest. Rule of law of nature: Does Intercard Have Nexus with the... If you crave to get a wide-eyed essay, order it on our website: Ordercustompaper.com

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