Case Briefing - In reappeal of Intercard

In Re Appeal of Intercard, Inc. 14 P. 3d 1111. Facts: Intercard is a corporation with its headquarters, offices, and manufacturing facility located in Missouri. Kinko's Copies is Intercard's largest customer and uses Intercard's card reading system exclusively. The national headquarters of Kinko's is located in Ventura, California. The master contract between Kinko's and Intercard was negotiated by company officials in Ventura, California, and St. Louis, Missouri. Intercard has never registered with the Kansas Secretary of State …

…Kansas. Conclusion: <Tab/>The verdict of this case was that BOTA erroneously applied a substantial physical presence requirement and improperly minimized the significance of Intercard's installation activities in Kansas. KDR argues that BOTA's characterization of Intercard's contacts with Kansas as "very minor activity in the Intercard' business, both in time spent and in revenue generated" is contrary to the facts. Therefore Intercard was not subject to having to pay the tax.