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The Kentucky Court of Appeals affirmed the Jefferson Circuit Court’s decision in favor of DuPont Performance Elastomers, L.L.C. (“DPE”), a local manufacturer of neoprene, in a case involving the company’s sales and use tax obligations. The Department of Revenue alleged, and the Kentucky Board of Tax Appeals concluded, that DPE was obligated to pay nearly $500,000 in unpaid taxes, interest and penalties for purchases of machinery and equipment used at the company’s Louisville facility.