K & a Litho Process, Inc. v. Director of Revenue

BILLINGS, Judge.

The issue for determination in this appeal is whether the lithographic process performed by K & A Litho Process, Inc., for others is a sale at retail and subject to Missouri Sales Tax. The Director of Revenue’s contention that the process was taxable was sustained by the Administrative Hearing Commission and this appeal followed. 1 We reverse.

K & A receives a color film transparency from an outside source, such as a printer, advertising agency, or publishing house. By a highly technical and scientific procedure the colors are separated onto a sheet of film and a cromalin or…