Gammaitoni v. Director of Revenue

HIGGINS, Judge.

Bonneye Gammaitoni d/b/a Videotech appeals an adverse decision of the Administrative Hearing Commission. The appeal presents questions of construction of the advertising exemption under the revenue laws, section 144.034, RSMo 1986, other exemptions from sales and use taxes under sections 144.020 and 144.610, RSMo 1986, and the interstate commerce exemptions under section 144.030, RSMo 1986. It also raises a constitutional challenge to section 144.034, RSMo 1986, on equal protection grounds, and claims that rights have been violated under the fourteenth amendment of the United…