Hearst Corp. v. Director of Revenue

BILLINGS, Justice.

The narrow issue in this case is limited to taxes paid by Hearst Corporation in connection with the sale of various magazines to Missouri subscribers. Hearst contends that because newspapers are not taxed, *558magazines are entitled to the same exemption. Because the regulations relied upon by the Director to exempt newspapers from sales taxes are inconsistent with any statutory exemption, the regulations cannot stand. Affirmed.

Hearst filed an application for a use tax refund for taxes paid on the sale of various magazines to Missouri subscribers. The Director of Revenue…