SOUTHWESTERN BELL YELLOW PAGES v. DIRECTOR OF REVENUE

No. SC 84168.

94 S.W.3d 388 (2002)

SOUTHWESTERN BELL YELLOW PAGES, INC., Respondent, v. DIRECTOR OF REVENUE, Appellant.

Supreme Court of Missouri, En Banc.

Rehearing Denied January 28, 2003.


Attorney(s) appearing for the Case

Jeremiah W. (Jay) Nixon, Attorney General, Alana M. Barragan-Scott, Deputy State Solicitor, Jefferson City, for appellant.

Ray Langenberg, Mark W. Eidman, Austin, TX, Dale E. Hartung, St. Louis, for respondent.


WILLIAM RAY PRICE, JR., Judge.

I.

The Director of Revenue seeks review of the decision of the Administrative Hearing Commission ("AHC") ordering the refund of use tax paid by Southwestern Bell Yellow Pages, Inc. ("Southwestern Bell") on raw yellow paper purchased out-of-state for manufacture of yellow page directories. Southwestern Bell both purchased the raw paper and printed and bound the paper into directories outside Missouri, but distributed the finished...

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