Walsworth Publishing Co. v. Director of Revenue

BENTON, Judge.

The Director of Revenue assessed sales tax of $37,777.26, plus interest of $10,984.62, on Walsworth Publishing Company, Inc. for its purchases of phototypesetting paper. On cross-motions for summary determination, the Administrative Hearing Commission ruled that this paper was “equipment” exempt from sales tax under § 144.030.2(4), RSMo 1994.1 Reversed and remanded. Mo. Const, art. V, § S.

I

Walsworth, a Missouri corporation, uses phototypesetting paper to produce yearbooks for school and commercial custom*40ers. To create a single yearbook page, Walsworth makes a “page composition”…