Southwestern Bell Yellow Pages, Inc. v. Director of Revenue

94 S.W.3d 388 (2002)

SOUTHWESTERN BELL YELLOW PAGES, INC., Respondent,

v.

DIRECTOR OF REVENUE, Appellant.

No. SC 84168.

Supreme Court of Missouri, En Banc.

December 24, 2002.

Rehearing Denied January 28, 2003.

Jeremiah W. (Jay) Nixon, Attorney General, Alana M. Barragan-Scott, Deputy State Solicitor, Jefferson City, for appellant.

Ray Langenberg, Mark W. Eidman, Austin, TX, Dale E. Hartung, St. Louis, for respondent.

WILLIAM RAY PRICE, JR., Judge.

I

The Director of Revenue seeks review of the decision of the Administrative Hearing Commission ("AHC") ordering the refund of use tax paid by Southwestern…