scroll to top
Stuck on your essay?
Get ideas from this essay and see how your work stacks up
Word Count: 569
In Re Appeal of Intercard Inc 14 P 3d 1111 Facts Intercard is a corporation with its headquarters offices and manufacturing facility located in Missouri Kinkos Copies is Intercards largest customer and uses Intercards card reading system exclusively The national headquarters of Kinkos is located in Ventura California The master contract between Kinkos and Intercard was negotiated by company officials in Ventura California and St Louis Missouri Intercard has never registered with the Kansas Secretary of State as a foreign corporation doing business in the state of Kansas No other states subject Intercard to the collection and remittance requirements of its compensating use tax 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 audit period The contacts totaled 44 hours Intercard has not sent technicians into Kansas since the installation of the 11 card readers was completed No solicitation took place in Kansas during the audit period regarding the products sold by Intercard The sale 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 determined that Intercards installation of the card readers was a substantial nexus sufficient 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 tax of 399 including penalties and interest and use tax of 13297 including penalties and interest Rule of Law Does Intercard Have Nexus with the state of Kansas The court must look into the applicable Kansas Tax Statutes and decide if Intercard has substantial nexus with the state of
@Kibin is a lifesaver for my essay right now!!
- Sandra Slivka, student @ UC Berkeley
Wow, this is the best essay help I've ever received!
- Camvu Pham, student @ U of M
If I'd known about @Kibin in college, I would have gotten much more sleep
- Jen Soust, alumni @ UCLA