An optometrist building a new facility in an enterprise zone was denied a request for a Project Exemption Certificate on the grounds that the business is considered to be a retailer under the Kansas Enterprise Zone Act (KEZA). The taxpayer argued that there was another similar business in the zone, a hospital, which had been deemed by the Department of Administrative Appeals in 1997 to be a “non-manufacturer” under KEZA. The Department concluded that the Order issued in 1997 was “factually distinguishable, without authority, and was not the policy of the Department or relevant in this matter.” The Department cited K.S.A. 74-50,114(i) which specifically addresses optometry as a retail business thus making it ineligible for the enterprise zone exemption. (Kansas Department of Revenue, Final Written Determination WFD-P2003-1, Decided August 25, 2003)