Court Opinion

ID: 9660815
Source: CourtListenerOpinion
Date Created: 2023-08-23 22:21:23.971611+00
Date Added: 2024-06-11T18:14:21.701288
License: Public Domain

STEPHENSON, Justice,
dissenting.
While I agree that Delta could be charged sales tax on the full amount of all fuel purchases in this state, the fact is that any charge against Delta in the circumstances of this case is discriminatory. Railroads, ships, and vessels are exempted, and regardless of the dubious validity of these exemptions, they are common carriers engaged in interstate commerce the same as Delta. Thus, any attempted enforcement of the sales tax against Delta violates equal protection, as well as the uniformity provisions of Section 171 of the Kentucky Constitution and the “arbitrary” provision of Section 2.
The attempt by the majority to justify the exemption as to ships, vessels, and railroads simply falls short of any definition of a reasonable classification.
Accordingly, I dissent.
STEPHENS, C.J., joins in this dissent.