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OVID BELL PRESS v. DIRECTOR OF REVENUE

Nos. SC 82972, SC 82977.

45 S.W.3d 880 (2001)

The OVID BELL PRESS, INC., Appellant, v. DIRECTOR OF REVENUE, Respondent. Walsworth Publishing Company, Inc., Appellant, v. Director of Revenue, Respondent.

Supreme Court of Missouri, En Banc.

April 24, 2001.

Attorney(s) appearing for the Case

Edward F. Downey, Jefferson City, John P. Barrie, B. Derek Rose, St. Louis, for Appellant in No. SC82972.

Jeremiah W. (Jay) Nixon, Atty. Gen., Alana M. Barragan-Scott, Deputy State Solicitor, Jefferson City, for Respondent in Nos. SC82972 & SC82977.

Lawrence P. Katzenstein, Thompson Coburn, St. Louis, for Amicus Curiae in No. SC82972.

Matthew J. Verschelden, Elizabeth K. Hudak, Kansas City, for Appellant in No. SC82977.

Juan D. Keller, B. Derek Rose, St. Louis, Edward F. Downey, Jefferson City, for Amicus Curiae in No. SC82977.

BENTON, Judge.

The Director of Revenue audited Walsworth Publishing Company, Inc ., for sales and use tax on its purchases of materials between 1994 and 1997. Ovid Bell Press, Inc., paid use tax under protest on an out-of-state purchase of film in February 1999. The Director and the Administrative Hearing Commission ruled against both taxpayers. Walsworth and Bell appeal, and the cases are consolidated for opinion. Mo. Const. Art. V, sec. 3. Reversed and remanded...

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