BRINSON APPLIANCE v. DIRECTOR OF REVENUE

No. 74645.

843 S.W.2d 350 (1992)

BRINSON APPLIANCE, INC., d/b/a Slyman Bros. & Sons Appliance, Inc., et al., Respondents, v. DIRECTOR OF REVENUE, Appellant.

Supreme Court of Missouri, En Banc.

December 18, 1992.


Attorney(s) appearing for the Case

William L. Webster, Atty. Gen., Carole Lewis Iles, Asst. Atty. Gen., Jefferson City, for appellant.

Dan J. Kazanas, St. Louis, for respondents.


HOLSTEIN, Judge.

The Administrative Hearing Commission (AHC) ruled that no sales tax was due on charges made by respondents, Brinson Appliance, Inc., and five affiliated companies1 (Slyman Bros.), for delivery and installation of household appliances. The Director of Revenue appealed the decision. The issues on appeal involve the construction of the statute imposing a sales tax, § 144.021.2 This Court...

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