Bridge Data Co. v. Director of Revenue

BLACKMAR, Chief Justice.

This is another case requiring the application of a statutory framework that first took shape in the thirties and forties to the technology of the eighties and nineties. We have dealt with similar problems in James v. Tres Computer Service, Inc., 642 S.W.2d 347 (Mo. banc 1982); International Business Machines v. Director of Revenue, 765 S.W.2d 611 (Mo. banc 1989); and GTE Automatic Electric Co. v. Director of Revenue, 780 S.W.2d 49 (Mo. banc 1989), with varying results and, sometimes, with sharp divisions. The legislature might help by modernizing the statutes. Until…