Consumer Contact Co. v. State Department of Revenue

592 S.W.2d 782 (1980)

CONSUMER CONTACT COMPANY, Plaintiff-Appellant,

v.

STATE of Missouri, DEPARTMENT OF REVENUE, Defendant-Respondent.

No. 61273.

Supreme Court of Missouri, En Banc.

January 15, 1980.

Robert W. Henry, Clayton, for plaintiff-appellant.

John Ashcroft, Atty. Gen., J. Kent Lowry, Asst. Atty. Gen., Jefferson City, for defendant-respondent.

WELLIVER, Judge.

This appeal is from a judgment of the circuit court upholding the approval by the Department of Revenue ("Department") of certain sales tax assessments. Appellant alleges that the determination of the Department was not supported by…