Western Trailer Service, Inc. v. LePage

DONNELLY, Judge.

The issue in this case is whether the payments received by respondent Western Trailer Service, Inc. (hereinafter Western Trailer) from Santa Fe Trails Transportation Company (hereinafter Santa Fe), for certain tangible personal property sold to Santa Fe is exempt from the Missouri state sales tax by reason of § 144.030.1, RSMo Supp. 1977. This Court has jurisdiction since construction of the revenue laws of this state is required, Mo.Const. Art. V, § 3.

Western Trailer is a Missouri corporation engaged in the business of repairing and servicing commercial truck trailers. Among…