Court Opinion

ID: 9858102
Source: CourtListenerOpinion
Date Created: 2023-09-24 16:14:37.177191+00
Date Added: 2024-06-11T10:02:28.063126
License: Public Domain

JOHNSTONE, Justice,
Concurring in Part, Dissenting in Part.
Respectfully, I dissent, concerning one limited aspect of the opinion. The majority opinion implies that a rental company would be responsible for usage tax on charges due, even if the rental company is unable to collect the fees owed to it. This interpretation would be an overextension of the holding in Revenue Cabinet v. Budget Rent-A-Car, Ky., 704 S.W.2d 199 (1986), in which the issue was whether the tax was to be assessed on all charges in the rental transaction, not whether the rental agency would owe usage tax if the company is not paid by its customer. The pertinent statute (at issue in the case now before us) provides that tax assessments are to be made on gross charges paid by a customer. KRS 138.463(1). This does not include charges owed, but uncollectible. With this exception, I concur in the opinion in all other respects.
GRAVES, J., joins.