James v. TRES Computer Systems, Inc.

I respectfully dissent believing that the magnetic tapes in question are subject to Missouri’s Use Tax imposed on “the privilege of storing, using or consuming within this state any article of tangible personal property .... ” Section 144.610.1, RSMo 1978. The tapes were purchased from the vendor, a Texas-based corporation, for use by the Missouri vendee for a retail price of $135,000.00. The taxpayer-vendor TRES Computer Systems, Inc. (TRES) contended, and the majority adopts the view, that the retail value of blank-unrecorded-tapes was $50.00 and tax on that amount only was due. By so…