Case Briefing

Intercard is a corporation with its headquarters, offices, and manufacturing facility located in Missouri. Kinko's Copies is Intercard's largest customer and uses Intercard's card reading system exclusively. The national headquarters of Kinko's is located in Ventura, California. The master contract between Kinko's and Intercard was negotiated by company officials in Ventura, California, and St. Louis, Missouri. Intercard has never registered with the Kansas Secretary of State as a foreign corporation doing business in the state of Kansas. No other states subject Intercard to the collection and remittance requirements of its compensating use tax provisions.…