Southwestern Bell Telephone Company v. Morris

LEEDY, Judge.

By this administrative review proceeding Southwestern Bell Telephone Company has challenged the validity of assessments made upon purchases of certain tangible personal property made outside of Missouri, and subsequently used by it in this state in the rendition of its public utility services. The statute involved is the “Compensating Use Tax Law,” §§ 144.600 to 144.745, RSMo 1959 and V.A.M.S, as added by Laws 1959, H.B. No. 35, §§ 1-30, which went into effect August 29, 1959, and the assessments in question arose out of purchases made by the protesting taxpayer during the first…