SNEARY v. DIRECTOR OF REVENUE

No. 75530.

865 S.W.2d 342 (1993)

Richard R. SNEARY, d/b/a Sneary Architectural Illustration, Appellant, v. DIRECTOR OF REVENUE, Respondent.

Supreme Court of Missouri, En Banc.

Rehearing Denied December 21, 1993.


Attorney(s) appearing for the Case

G. William Quatman, Randal L. Schultz, Kansas City, for appellant.

Jeremiah W. (Jay) Nixon, Atty. Gen., Gretchen Garrison Hunter, Asst. Atty. Gen., Jefferson City, for respondent.

John P. Jennings, Jr., Kansas City, for amicus curiae AIA.


COVINGTON, Chief Justice.

This is an appeal from the decision of the administrative hearing commission. Richard R. Sneary, appellant, is an architect licensed by the state of Missouri, doing business as Sneary Architectural Illustration. The director of revenue, respondent, assessed sales tax on Sneary's sales of architectural illustrations that Sneary prepared and sold to architectural firms from May 14, 1987, through February 28, 1991. Sneary challenged the assessment...

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