King v. National Super Markets, Inc.

HIGGINS, Judge.

The Director of Revenue seeks reversal of a decision of the Administrative Hearing Commission which set aside the Director’s assessment of use tax on the purchase of paper bags by National Super Markets, Inc., and held the purchases exempt from use tax under section 144.615(6) RSMo 1978. The Director contends the Commission erred because the transfer of the bags from National to its customers does not constitute a “sale” as defined by section 144.-605(5), thereby making the resale exemption inapplicable. Affirmed.

On December 27, 1979, the Director of Revenue assessed National…