Bass Pro Shops, Inc. v. Director of Revenue

BILLINGS, Chief Justice.

Bass Pro Shops, Inc. appeals from a judgment of the Administrative Hearing Commission upholding the assessment of a deficiency by the Director of Revenue against Bass for the tax years 1978 and 1979. The issue is whether Bass may, for purposes of determining its Missouri income tax liability, apportion the income it derives from out of state mail order catalog sales. The Court concludes the income derived from such sales was produced wholly within Missouri and is not subject to apportionment. Affirmed.

The facts are stipulated. Bass Pro Shops is a Missouri corporation…