In Re Tax Appeal of Collingwood Grain, Inc.

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding electricity used by a grain elevator in blending, cleaning, drying, and aerating grain was exempt from sales tax because the electricity improved the grain quality—a benefit passed to the consumer
• finding it was undisputed that electricity is “tangible personal property” subject to the sales tax exemption pursuant to K.S.A. 79-3602[m][B]
• abuse of discretion standard applied in reviewing motion to quash an administrative subpoena
• order certifying class action reviewable once agency issued order addressing merits

Source: CourtListener parenthetical corpus (CC0).