CONTEL OF MISSOURI v. DIRECTOR OF REVENUE

No. WD 47737.

863 S.W.2d 928 (1993)

CONTEL OF MISSOURI, INC., The Kansas State Telephone Co. and Contel Systems of Missouri, Inc., Appellants, v. DIRECTOR OF REVENUE, Respondent.

Missouri Court of Appeals, Western District.

October 26, 1993.


Attorney(s) appearing for the Case

William D. Kolb, Wentzville, for appellants.

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

Before BRECKENRIDGE, P.J., and LOWENSTEIN, and ELLIS, JJ.


LOWENSTEIN, Judge.

This case involves reliance by providers of telephone repair services on a letter from the Missouri Director of Revenue on whether sales tax would have to be remitted to the State on certain fees collected by the providers. The reader is advised at the outset the issue of reliance on such letters from the Director has been addressed by the legislature subsequent to the facts giving rise to the case at bar.

This appeal is taken by Contel...

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