Kilbane v. Director of the Department of Revenue

FINCH, Judge.

This is an appeal from a judgment which affirmed an assessment of sales tax by the Missouri Department of Revenue on gold and porcelain crown and bridgework fabricated on prescription by appellant for dentists. The sole issue for determination on appeal is whether such purchases by dentists are sales at retail within the definition thereof contained in § 144.010.1(9).1 Since construction of the revenue laws of the state is involved, we have jurisdiction. Art. V, § 3, Mo.Const.

This case was heard in Division Two wherein an opinion was adopted which reversed the judgment and…