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WALSWORTH PUB. v. DIRECTOR OF REVENUE

No. 78769.

935 S.W.2d 39 (1996)

WALSWORTH PUBLISHING COMPANY, INC., Respondent, v. DIRECTOR OF REVENUE, Appellant.

Supreme Court of Missouri, En Banc.

December 17, 1996.

Attorney(s) appearing for the Case

Jeremiah W. (Jay) Nixon, Atty. Gen., Jefferson City, Erwin O. Switzer, III, Asst. Atty. Gen., St. Louis, for Appellant.

Matthew J. Verschelden, Erich P. Hahn, Elizabeth J. Keenan, Kansas City, for Respondent.

BENTON, Judge.

The Director of Revenue assessed sales tax of $37,777.26, plus interest of $10,984.62, on Walsworth Publishing Company, Inc. for its purchases of phototypesetting paper. On cross-motions for summary determination, the Administrative Hearing Commission ruled that this paper was "equipment" exempt from sales tax under § 144.030.2(4), RSMo 1994.1 Reversed and remanded. Mo. Const. art. V, § 3.

I.

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