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DOW CHEMICAL v. DIRECTOR OF REVENUE

No. 74140.

834 S.W.2d 742 (1992)

DOW CHEMICAL COMPANY, INC., Respondent, v. DIRECTOR OF REVENUE, STATE OF MISSOURI, Appellant.

Supreme Court of Missouri, En Banc.

As Modified on Denial of Rehearing June 30, 1992.

Attorney(s) appearing for the Case

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

W.H. Bates, William K. Waugh III, Kansas City, for respondent.

CHARLES SHANGLER, Special Judge.

Dow Chemical Company, a Delaware corporation with headquarters in Michigan, operates an international as well as interstate business that includes Missouri. Dow elected to use the three-factor apportionment ratio of the Multistate Tax Compact, § 32.200, art. III, IV, RSMo 1986, to derive its Missouri taxable income. In its Missouri tax returns for years 1975 through 1980, Dow excluded from apportionment certain corporate income...

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