# Bob Hook Chevrolet Isuzu, Inc. v. Commonwealth, Transportation Cabinet

> Kentucky Supreme Court · November 19, 1998 · 983 S.W.2d 488

URL: https://www.frixlaw.com/law-library/cases/9858102

## Case

- **Full name:** BOB HOOK CHEVROLET ISUZU, INC., Appellant, v. COMMONWEALTH of Kentucky, TRANSPORTATION CABINET, Appellee
- **Court:** Kentucky Supreme Court
- **Decided:** November 19, 1998
- **Citations:** 983 S.W.2d 488; 1998 Ky. LEXIS 150; 1998 WL 822576
- **Precedential status:** Published
- **Opinion:** Concurring in part by Johnstone
- **Judges:** Lambert, Cooper, Stephens, Stumbo, Wintersheimer, Johnstone, Graves
- **Cited by:** 117 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/9858102

## Opinion text

JOHNSTONE, Justice,
Concurring in Part, Dissenting in Part.
Respectfully, I dissent, concerning one limited aspect of the opinion. The majority opinion implies that a rental company would be responsible for usage tax on charges due, even if the rental company is unable to collect the fees owed to it. This interpretation would be an overextension of the holding in Revenue Cabinet v. Budget Rent-A-Car, Ky., 704 S.W.2d 199 (1986), in which the issue was whether the tax was to be assessed on all charges in the rental transaction, not whether the rental agency would owe usage tax if the company is not paid by its customer. The pertinent statute (at issue in the case now before us) provides that tax assessments are to be made on gross charges paid by a customer. KRS 138.463(1). This does not include charges owed, but uncollectible. With this exception, I concur in the opinion in all other respects.
GRAVES, J., joins.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9858102. Public record. Not legal advice.