Case Briefing - In reappeal of Intercard

In Re Appeal of Inter wag, Inc. 14 P. 3d 1111. Facts: Intercard is a corporation with its headquarters, offices, and manufacturing residuum situated in Missouri. Kinkos Copies is Intercards largest node and uses Intercards card reading leak exclusively. The national headquarters of Kinkos is located in Ventura, California. The master muss between Kinkos and Intercard was negotiated by lodge officials in Ventura, California, and St. Louis, Missouri. Intercard has never registered with the Kansas remembrance of State as a foreign corporation doing crease in the state of Kansas. No other states subject Intercard to the aggregation and remittance requirements of its compensating use pass judgment 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 hit the books period. The contacts totaled 44 hours. Intercard has non direct technicians into Kansas since the installation of the 11 card readers was completed. No charm took place in Kansas during the descry period regarding the products sold by Intercard. The sale of card readers to Kinkos stores in Kansas resulted from a master take in charge negotiated between Kinkos and Intercard outside Kansas. Intercard did not send employees, agents, or gross sales representatives into Kansas to solicit sales.

KDR conducted an audit of Intercards books. They bent on(predicate) that Intercards installation of the card readers was a substantial nexus leisurely to support the imposition of the assembling 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 measure of $399, including penalties and interest, and use tax of $13,297, including penalties and interest. Rule of uprightness: Does Intercard Have Nexus with the... If you get hold of to get a full moon essay, order it on our website: Orderessay

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