We affirm in part, reverse in part, and remand. Taxpayer is a quasi-municipal corporation which sells water to commercial, residential, and municipal customers in Johnson County, obtaining most of its water from the Kansas and Missouri rivers. The water is then treated at the Hansen Treatment plant in Wyandotte County. From the treatment plant, the water is pumped through pipes to various pumping stations and then on to the customers. Taxpayer purchases electricity to power the pumping stations which pressurize the water.
Taxpayer then sells the pressurized water.
Taxpayer paid the tax and penalty under protest and appealed the assessment to the Director of Taxation. Taxpayer appealed to BOTA, seeking an exemption and a refund of taxes. BOTA denied both requests. BOTA's orders are subject to review pursuant to K.S.A. 77-601 et seq . Tax statutes are not to be extended by implication beyond the clear meaning of statutory language.