CONCORD PUB. HOUSE v. DIR. OF REVENUE

No. 77894.

916 S.W.2d 186 (1996)

CONCORD PUBLISHING HOUSE, INC. f/k/a/ Cape Mississippi Development, Inc., d/b/a Southeast Missourian, Respondent, v. DIRECTOR OF REVENUE, STATE OF MISSOURI, Appellant.

Supreme Court of Missouri, En Banc.

February 20, 1996.


Attorney(s) appearing for the Case

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

Lawrence Weltman, Richard Ahrens, St. Louis, for respondent.

William Jay Powell, Columbia, for amici curiae, Missouri Press Association, et al.


PRICE, Judge.

The Director of Revenue appeals the Administrative Hearing Commission ("AHC") decision exempting Concord Publishing Company ("Concord") and Cape Mississippi Development, Inc. ("Cape") from sales and use tax on computers and computer equipment the companies purchased and used to implement changes in the production process and format of the newspaper and to increase the number of newspapers sold. We affirm in part and reverse in part.

I.

...

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