KENTUCKY ~ SALES AND USE TAX, PRACTICE AND PROCEDURE: DOR COLLATERALLY ESTOPPED FROM RE-LITIGATING TAXPAYER’S ENTITLEMENT TO MANUFACTURER ENERGY EXEMPTION

http://news.cchgroup.com/2016/04/13/kentucky-sales-and-use-tax-practice-and-procedure-dor-collaterally-estopped-from-re-litigating-taxpayers-entitlement-to-manufacturer-energy-exemption/