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K & A LITHO PROCESS, INC. v. DIRECTOR OF REVENUE

No. WD33527.

642 S.W.2d 701 (1982)

K & A LITHO PROCESS, INC., Petitioner-Appellant, v. DIRECTOR OF REVENUE and Administrative Hearing Commission, Respondents.

Missouri Court of Appeals, Western District.

November 23, 1982.

Attorney(s) appearing for the Case

Roger J. Barbieri, Vito C. Barbieri, Kansas City, for petitioner-appellant.

John Ashcroft, Atty. Gen., Madeleine O. Birmingham, Asst. Atty. Gen., Jefferson City, for respondents.

Before MANFORD, P.J., and WASSERSTROM and KENNEDY, JJ.

PER CURIAM:

After submission of briefs and oral argument, we conclude that this case falls within the exclusive jurisdiction of the Missouri Supreme Court under the provisions of the Missouri Constitution Article V, Section 3, in that this case involves the construction of revenue laws of this state.

The issue for determination here is whether a "color key" or "cromalin" furnished by a lithographer to a printer is tangible personal property sold to the printer...

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