Southwestern Bell Yellow Pages, Inc. v. Director of Revenue

WILLIAM RAY PRICE, JR., Judge.

L

The Director of Revenue seeks review of the decision of the Administrative Hearing Commission (“AHC”) ordering the refund of use tax paid by Southwestern Bell Yellow Pages, Inc. (“Southwestern Bell”) on raw yellow paper purchased out-of-state for manufacture of yellow page directories. Southwestern Bell both purchased the raw paper and printed and bound the paper into directories outside Missouri, but distributed the finished yellow page directories within Missouri. The decision is reversed and the case is remanded.

II

Southwestern Bell publishes and distributes…