Legal Opinion
Concord Publishing House, Inc. v. Director of Revenue
Supreme Court of Missouri
Decided February 20, 1996No. 77894PublishedCited by 38 opinions
1Opinion of the Court
PRICE, Judge.
The Director of Revenue appeals the Administrative Hearing Commission (“AHC”) decision exempting Concord Publishing Company (“Concord”) and Cape Mississippi Development, Inc. (“Cape”) from sales and use tax on computers and computer equipment the companies purchased and used to implement changes in the production process and format of the newspaper and to increase the number of newspapers sold. We affirm in part and reverse in part.
I
Cape and Concord have been under common ownership since 1986. Before 1992, Concord’s primary business was commercial printing. One division of…
2Cases cited18 opinions
- Washington Ex Rel. Washington v. Barnes HospitalSupreme Court of Missouri · 1995
- State Ex Rel. Dravo Corporation v. SpradlingSupreme Court of Missouri · 1974
- Niagara Mohawk Power Corp. v. WanamakerAppellate Division of the Supreme Court of the State of New York · 1955
- Daily Record Co. v. JamesSupreme Court of Missouri · 1982
- State Ex Rel., De Weese v. MorrisSupreme Court of Missouri · 1949
13 more not listed; retrieve them via the Exa API.
3Cited by38 opinions
- Southwestern Bell Yellow Pages, Inc. v. Director of RevenueSupreme Court of Missouri · 2002
- Brinker Missouri, Inc. v. Director of RevenueSupreme Court of Missouri · 2010
- Medicine Shoppe International, Inc. v. Director of RevenueSupreme Court of Missouri · 2005
- International Business MacHetes Corp. v. Director of RevenueSupreme Court of Missouri · 1997
- Southwestern Bell Telephone Co. v. Director of RevenueSupreme Court of Missouri · 2002
33 more not listed; retrieve them via the Exa API.