Master Typographers, Inc. v. King

GAERTNER, Presiding Judge.

The motion of respondent to dismiss or transfer appeal was taken as submitted with the underlying case. After the submission of briefs and oral argument, we conclude that this case falls within the exclusive jurisdiction of the Missouri Supreme Court under the provisions of Mo. Const. Art. V, § 3, in that the case involves construction of the revenue laws of this state.

The issue in this case is whether the sale of a reproduction proof, a photographically prepared printed page, by a typographer constitutes a sale of tangible personal property subject to the tax…