SMITH BEVERAGE CO. OF COLUMBIA v. REISS

No. 60002.

568 S.W.2d 61 (1978)

SMITH BEVERAGE CO. OF COLUMBIA, INC., et al., Respondents, v. A. Gerald REISS, Director of Revenue of the State of Missouri, Appellant.

Supreme Court of Missouri, En Banc.

Rehearing Denied July 24, 1978.


Attorney(s) appearing for the Case

John D. Ashcroft, Atty. Gen., S. Joel Wilson, Asst. Atty. Gen., Jefferson City, for appellant.

Cullen Coil, Jefferson City, for respondents.


RENDLEN, Judge.

Declaratory judgment action for construction of the State Use Tax laws. Respondents seek a declaration that the Revenue Department's amended Rule 34 conflicts with the Use Tax exemption provisions of § 144.615(6), RSMo 1969,1 and is thus invalid, also for an injunction to stay enforcement of the Rule and a determination that respondents and others of their class qualify for the exemption afforded by the statute.

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