DST SYSTEMS, INC. v. DIRECTOR OF REVENUE

No. SC 82797.

43 S.W.3d 799 (2001)

DST SYSTEMS, INC., Appellant, v. DIRECTOR OF REVENUE, Respondent.

Supreme Court of Missouri, En Banc.

April 10, 2001.


Attorney(s) appearing for the Case

J. Kent Lowry, Matthew D. Turner, Sherry L. Doctorian, Jefferson City, for Appellant.

Jeremiah W. (Jay) Nixon, Atty. Gen., Alana M. Barragan-Scott, Asst. Atty. Gen., Jefferson City, for Respondent.


WOLFF, Judge.

DST Systems, Inc.,1 challenges the director's denial of sales and use tax exemption for mainframe computers and various other materials that DST purchased and purportedly used to expand its manufacturing plant and to produce products that were intended ultimately to be sold for final use or consumption. Section 144.030.2(5).2

Stating that it was bound by our decision in International...

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