Contel of Missouri, Inc. v. Director of Revenue

LOWENSTEIN, Judge.

This case involves reliance by providers of telephone repair services on a letter from the Missouri Director of Revenue on whether sales tax would have to be remitted to the State on certain fees collected by the providers. The reader is advised at the outset the issue of reliance on such letters from the Director has been addressed by the legislature subsequent to the facts giving rise to the case at bar.

This appeal is taken by Contel of Missouri, GTE Midwest Incorporated, and several inter-related companies (hereafter referred to as appellants) seeking the review of…