KING v. NATIONAL SUPER MARKETS, INC.

No. 64503.

653 S.W.2d 220 (1983)

Richard A. KING, Director of Revenue, State of Missouri, Petitioner, v. NATIONAL SUPER MARKETS, INC., et al., Respondents.

Supreme Court of Missouri, En Banc.

June 30, 1983.


Attorney(s) appearing for the Case

John Ashcroft, Atty. Gen., Richard L. Wieler, Asst. Atty. Gen., Jefferson City, for petitioner.

Kim Roger Luther, St. Louis, for respondents.


HIGGINS, Judge.

The Director of Revenue seeks reversal of a decision of the Administrative Hearing Commission which set aside the Director's assessment of use tax on the purchase of paper bags by National Super Markets, Inc., and held the purchases exempt from use tax under section 144.615(6) RSMo 1978. The Director contends the Commission erred because the transfer of the bags from National to its customers does not constitute a "sale" as defined by section 144.605...

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