OAG 84-182 is cited in the decision to reaffirm the principle that fees paid to Churchill Downs for wagers placed at tracks or other facilities not located in Kentucky are not taxable by Kentucky. This earlier opinion concluded that the taxable event (placing of a wager) occurs in other jurisdictions, and imposing a tax on such an event outside Kentucky's borders would violate constitutional principles. The decision uses OAG 84-182 to support its conclusion that the fee paid to Churchill Downs for the administration of the Pick-Seven Wager, under agreements with participating outlets outside of Kentucky, is not subject to Kentucky excise tax.
OAG 84-182 was Followed by OAG 91-125
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Disclaimer:
The Sunshine Law Library is not exhaustive and may contain errors from source documents or the import process. Nothing on this website should be taken as legal advice. It is always best to consult with primary sources and appropriate counsel before taking any action.
The Sunshine Law Library is not exhaustive and may contain errors from source documents or the import process. Nothing on this website should be taken as legal advice. It is always best to consult with primary sources and appropriate counsel before taking any action.