VAN CLEAVE PRINTING CO. v. DIRECTOR OF REV.

No. 71685.

784 S.W.2d 794 (1990)

VAN CLEAVE PRINTING COMPANY, Appellant, v. DIRECTOR OF REVENUE, Respondent.

Supreme Court of Missouri, En Banc.

Rehearing Denied March 13, 1990.


Attorney(s) appearing for the Case

James M. Matthews, Kansas City, for appellant.

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


BILLINGS, Judge.

An appeal from a final decision of the Administrative Hearing Commission involving the construction of the revenue laws of the State of Missouri. This Court has exclusive jurisdiction. Mo. Const. Art. V, § 3. Affirmed.

Van Cleave Printing sold printed materials (bond certificates) to several purchasers, without collecting a sales tax or obtaining a certificate from the purchaser stating that the sales were exempt from the tax....

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