In re Edmiston Oil Company, Inc., et al., 269 P.3d 833 (Kan. Ct. App. 2012)

(oil and gas producers appeal state tax appeals court decision denying a sales and use tax exemption for down-hole machinery and equipment in addition to surface pumping equipment; statute at issue (Kan. Stat. Ann. §79-3606(kk)) requires that machinery and equipment be used as integral part of integrated production operations by processing plant or facility operated by processing business where extracted oil and gas is then treated or prepared before transmission to refinery or wholesale distribution; tax court decision affirmed). 

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