Van Cleave Printing Co. v. Director of Revenue

BILLINGS, Judge.

An appeal from a final decision of the Administrative Hearing Commission involving the construction of the revenue laws of the State of Missouri. This Court has exclusive jurisdiction. Mo. Const. Art. V, § 3. Affirmed.

Van Cleave Printing sold printed materials (bond certificates) to several purchasers, without collecting a sales tax or obtaining a certificate from the purchaser stating that the sales were exempt from the tax. All sales in question involved either a Missouri political subdivision or an Industrial Development Authority (IDA) operating pursuant to Chapter 349,…