Wohl Shoe Co. v. Director of Revenue

ROBERTSON, Judge.

In this case, we answer the question left open in footnote 4 of International Travel Advisors, Inc. v. State Tax Commission, 567 S.W.2d 650, 655 (Mo. banc 1978) (“In-trav”). The issue is whether non-Missouri sales made prior to January 1, 1980, to non-Missouri customers subject to credit approval and acceptance in Missouri are transactions partly within and partly without Missouri for purposes of Section 143.-451.2(2)(b), RSMo 1986. This case involves the construction of a revenue law of this state. We have jurisdiction. Mo. Const, art. V, § 3. The Administrative Hearing…