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  5. 748 S.W.2d 174 (1988)
 

MAY DEPT. STORES v. DIRECTOR OF REVENUE

No. 69659.

748 S.W.2d 174 (1988)

The MAY DEPARTMENT STORES COMPANY, d/b/a Famous-Barr Co., Appellant, v. DIRECTOR OF REVENUE, State of Missouri, Respondent.

Supreme Court of Missouri, En Banc.

Rehearing Denied April 19, 1988.

Attorney(s) appearing for the Case

Alan C. Kohn, William A. Kohlburn, St. Louis, for appellant.

William L. Webster, Atty. Gen., Richard L. Wieler, Asst. Atty. Gen., Jefferson City, for respondent.

BLACKMAR, Judge.

The appellant operates department stores in the St. Louis area and elsewhere. The Director of Revenue levied separate assessments for sales tax and for use tax. The Administrative Hearing Commission sustained these assessments and the taxpayer appealed to this Court. We have jurisdiction because construction of the revenue laws is involved. We find that the petition for review is well taken as to both assessments and reverse.

I. Use Tax...

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