SERVICE MERCHANDISE v. DIR. OF REVENUE

No. 69662.

748 S.W.2d 177 (1988)

SERVICE MERCHANDISE COMPANY NO. 46, INC., Appellant, v. DIRECTOR OF REVENUE, State of Missouri, Respondent.

Supreme Court of Missouri, En Banc.

March 15, 1988.


Attorney(s) appearing for the Case

Lawrence P. Katzenstein, St. Louis, for appellant.

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


BLACKMAR, Judge.

The appellant conducts a merchandising business through catalog showrooms, including one in Missouri. It causes catalogs to be printed in Tennessee, Georgia, Minnesota, and Iowa, and mailed by the printer directly to prospective customers. The director sought to impose Missouri use tax on the contract price of the catalogs shipped to Missouri addresses. The Administrative Hearing Commission sustained the assessment.

The case is indistinguishable...

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