TRAVELHOST OF OZARK MOUNTAIN COUNTRY v. DIRECTOR OF REVENUE

No. 71861.

785 S.W.2d 541 (1990)

TRAVELHOST OF OZARK MOUNTAIN COUNTRY, Appellant, v. DIRECTOR OF REVENUE, Respondent. MID AMERICA TRAVELHOST ENTERPRISES, INC., Appellant, v. DIRECTOR OF REVENUE, Respondent.

Supreme Court of Missouri, En Banc.

Rehearing Denied April 17, 1990.


Attorney(s) appearing for the Case

John R. Lewis, Mary Lou Martin, Springfield, for appellant.

William L. Webster, Atty. Gen., Mark S. Siedlik, Asst. Atty. Gen., Jefferson City, for respondent.


ROBERTSON, Judge.

The Director of Revenue (the Director) assessed use tax against appellants, Travelhost of Ozark Mountain Country (Travelhost Ozark) and Mid-America Travelhost Enterprises, Inc. (Mid-America). Travelhost Ozark and Mid-America challenged the assessments, claiming an exemption from use taxation under Section 144.034, RSMo 1986. The issue is whether appellants' purchase and distribution of Travelhost magazine on behalf of its advertising customers constitutes...

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