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CURTIS PUB. CO. v. BATES

No. 42708.

250 S.W.2d 521 (1952)

CURTIS PUB. CO. v. BATES, Director of Revenue.

Supreme Court of Missouri, Division No. 2.

July 14, 1952.

Attorney(s) appearing for the Case

J. E. Taylor, Atty. Gen., Robert R. Welborn, Asst. Atty. Gen., for appellant.

Ira H. Lohman, Jefferson City, Arthur H. Clephane, Philadelphia, Pa., Philip H. Strubing, Philadelphia, Pa., of counsel.

WESTHUES, Commissioner.

Plaintiff, the Curtis Publishing Company, filed this suit seeking a declaratory judgment to determine its liability for a sales tax sought to be collected by the Director of Revenue under the Missouri Sales Tax Law for the sales of magazines sent to subscribers through the mails. The trial court ruled that the sales of the magazines were exempt from the tax by virtue of Section 144.030 RSMo 1949, V.A.M.S. The Director of Revenue appealed from...

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