Office Depot, Inc. v. Director of Revenue

LAURA DENVIR STITH, JUDGE

The Director of Revenue seeks review of the Administrative Hearing Commission’s decision that Office Depot, Inc., is entitled to a refund of use taxes it paid on cátalogs that it printed and mailed outside Missouri to customers in Missouri. The Commission concluded that Office Depot’s activities do not constitute the “use” of the catalogs in Missouri as is required by the use tax statute, section 144.610.1, 1 in that Office Depot does not “exercise ... any right or power over tangible personal property incident to the ownership or control of that property ...” in…