PRUDENTIAL INS. v. DIRECTOR OF REVENUE

No. 76650.

885 S.W.2d 337 (1994)

The PRUDENTIAL INSURANCE COMPANY OF AMERICA, Appellant, v. DIRECTOR OF REVENUE, Respondent.

Supreme Court of Missouri, En Banc.

October 25, 1994.


Attorney(s) appearing for the Case

John P. Barrie, Juan D. Keller, Carole Lewis Iles, St. Louis, for appellant.

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


ROBERTSON, Judge.

In this case we determine whether Section 148.340, RSMo 1986, which imposes a tax on premiums received by foreign insurance companies "in lieu of all other taxes," exempts foreign insurance companies from use tax liability under Section 144.610, RSMo 1986. The Administrative Hearing Commission ruled that Section 148.340 does not exempt foreign insurance companies from the use tax. Appellant seeks review...

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