Legal Opinion

Zip Mail Services, Inc. v. Director of Revenue

Supreme Court of Missouri

Decided May 9, 2000No. SC 82087PublishedCited by 9 opinions

1Opinion of the Court

RONNIE L. WHITE, Judge.

On September 30, 1997, Appellant Zip Mail Services, Inc. (Zip Mail) filed a petition with the Administrative Hearing Commission (AHC) regarding assessments issued by the Director of Revenue (Director) against Zip Mail for unpaid use tax for years 1991 through 1995. The AHC held a hearing and filed its findings of fact and conclusions of law. It found that Zip Mail was properly subject to the use tax, along with accrued interest and additions assessed by the Director. On October 28, 1999, Zip Mail filed its petition for review in this Court. We affirm the determination…

2Cases cited9 opinions

  1. Concord Publishing House, Inc. v. Director of RevenueSupreme Court of Missouri · 1996
  2. West Lake Quarry & Material Co. v. SchaffnerSupreme Court of Missouri · 1970
  3. Fingerhut Products Co. v. Commissioner of RevenueSupreme Court of Minnesota · 1977
  4. Heidelberg Central, Inc. v. Director of Department of RevenueSupreme Court of Missouri · 1972
  5. International Business MacHetes Corp. v. Director of RevenueSupreme Court of Missouri · 1997

4 more not listed; retrieve them via the Exa API.

3Cited by9 opinions

  1. Union Electric Co. d/b/a Ameren Missouri v. Director of RevenueSupreme Court of Missouri · 2014
  2. Brinker Missouri, Inc. v. Director of RevenueSupreme Court of Missouri · 2010
  3. Acme Royalty Co. v. Director of RevenueSupreme Court of Missouri · 2002
  4. E & B GRANITE, INC. v. Director of RevenueSupreme Court of Missouri · 2011
  5. Michael Jaudes Fitness Edge, Inc. v. Director of RevenueSupreme Court of Missouri · 2008

4 more not listed; retrieve them via the Exa API.

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