Boot Hill Casino and Resort in Dodge City, Kansas isn't required to pay the states use tax on gaming machines.
According to an article, "Kansas Department of Revenue was wrong in collecting $801,588 in compensating use tax from Boot Hill when it purchased from out-of-state vendors electronic gaming machines on behalf of the Kansas Lottery".
The Board of Tax Appeals stated that Boot Hill only manages the gaming machines and does not own them. Because of this, the tax board ruled Boot Hill isn’t required to pay the use tax.
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