AUTOMATIC RETAILERS OF AMERICA, INC. v. MORRIS

No. 51033.

386 S.W.2d 901 (1965)

AUTOMATIC RETAILERS OF AMERICA, INC., (COFFEE TIME DIV.), a Corporation, Automagic Vendors, Inc., (formerly Automatique St. Louis, Inc.), a Corporation, Automatic Canteen Company of America, a Corporation, Apex Sales Company, a Corporation, Coca Cola Bottling Company of St. Louis, a Corporation, Service Vending Co., Inc., a Corporation, doing business as Midwest Vending, and Spot Sales, Inc., a Corporation, Respondents, v. M. E. MORRIS, Director of Revenue, State of Missouri, Appellant.

Supreme Court of Missouri, En Banc.

February 23, 1965.


Attorney(s) appearing for the Case

Armstrong, Teasdale, Roos, Kramer & Vaughan, Kenneth Teasdale, Bruce E. Woodruff, Kappel & Neill, Richard Wolff, St. Louis, for respondents.

Thomas F. Eagleton, Atty. Gen., Eugene G. Bushmann, Asst. Atty. Gen., Jefferson City, for appellant.

Sam Levin, Irving M. Malnik, St. Louis, for amicus curiae.


EAGER, Chief Justice.

This is a suit for a declaratory judgment involving the construction of our Sales Tax Law, §§ 144.010-144.430, as amended by Laws 1963, pages 195-199. The respondents (plaintiffs) are owners and operators of coin-operated vending machines, and all are Missouri corporations. Basically, the controversy is whether they must pay sales taxes of 3% on the full gross receipts of their operations, or whether they may eliminate the tax on all...

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