Curtis Publishing Co. v. Bates

'WESTIiUES, C.

Plaintiff, the Curtis Publishing Company, filed this suit seeking a declaratory judgment to determine its liability for a sales .tax sought to be collected by the Director of Revenue under the Missouri Sales Tax Law for the sales of magazines sent to subscribers through the mails. The trial court ruled that the sales of the magazines were exempt from the tax by virtue of Section 144.030, RSMo 1949, YAMS. The Director of Revenue appealed from the judgment.

The portion of Section 144.030, supra, which is the subject of this lawsuit reads as follows:

“Exemptions. 1. There is hereby…