Bank Building & Equipment Corp. of America v. Director of Revenue

BLACKMAR, Judge.

This is another case involving the construction of the Missouri state income tax laws as they relate to transactions having interstate elements.

The taxpayer-appellant is a Delaware corporation with its corporate headquarters in St. Louis. It is a construction company specializing in the design and construction of buildings for financial institutions and health care facilities. The taxpayer has eight divisions, serving different parts of the country. The case before us involves only the central division, based in St. Louis and operating in Missouri and nearby states.

The…