INTERN. BUS. MACHS. v. DIRECTOR OF REVENUE

No. 79681.

958 S.W.2d 554 (1997)

INTERNATIONAL BUSINESS MACHINES CORPORATION, Appellant, v. DIRECTOR OF REVENUE, Respondent.

Supreme Court of Missouri, En Banc.

Rehearing Denied January 27, 1998.


Attorney(s) appearing for the Case

Laurence R. Tucker, Stuart K. Shaw, Kansas City, for Appellant.

Jeremiah W. (Jay) Nixon, Atty. Gen., Evan J. Buchheim, Asst. Atty. Gen., Jefferson City, for Respondent.


BENTON, Chief Justice.

In 1990, 1991 and 1992, International Business Machines Corporation sold mainframe computers, document scanners, direct storage devices, tape drives and printers to DST Systems, Inc., for $21,456,387.56. IBM remitted sales tax on these items to the Director of Revenue, but later claimed a refund of $1,388,870.38 based on the exemption in section 144.030.2(5) RSMo Supp.1990.1 The Director and the Administrative Hearing...

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