The Kansas Supreme Court found that a taxpayer’s purchase of telecommunications equipment was not exempt from Kansas sales tax as machinery or equipment used in manufacturing tangible personal property. The court found that Kansas law defines telecommunications as a service and not a form of tangible personal property. The court also found that this decision does not violate the Equal Protection Clauses of the United States and Kansas Constitutions. The court stated that disparate treatment was not present due to the fact that other utility companies, such as electrical companies, are also taxed on their equipment for the reason that the service of providing electricity is not a form of tangible personal property, but a service. (Kansas Supreme Court, Appeal of Sprint Communications Co., L.P., from an Order of the Division of Taxation for a Refund of Sales Tax, Dec. 17, 2004)