BRAMBLES INDUSTRIES v. DIRECTOR OF REVENUE

No. 80687.

981 S.W.2d 568 (1998)

BRAMBLES INDUSTRIES, INC., A/K/A CHEP USA, Appellant, v. DIRECTOR OF REVENUE, Respondent.

Supreme Court of Missouri, En Banc.

December 22, 1998.


Attorney(s) appearing for the Case

James C. Owen, Katherine S. Walsh, Chesterfield, for appellant.

Jeremiah W. (Jay) Nixon, Atty., Gen., Evan J. Buchheim, Asst. Atty. Gen., Harry D. Williams, Department of Revenue, Jefferson, for respondent.


RONNIE L. WHITE, Judge.

Brambles Industries, Inc., doing business as Chep USA (Chep), leases pallets—portable platforms for storing or transporting freight—to Procter & Gamble (P & G) for use in shipping soap from P & G's St. Louis plant to its customers, generally retail stores. Pursuant to section 144.020(8), which imposes a sales tax on certain leases of personal property, Chep collected tax on these transactions from P & G and remitted...

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