[Download] "Consumer Contact Company v. State Missouri" by Supreme Court of Missouri En Banc * eBook PDF Kindle ePub Free

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eBook details

• Title: Consumer Contact Company v. State Missouri
• Author : Supreme Court of Missouri En Banc
• Release Date : January 15, 1980
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 71 KB

Description

This appeal is from a judgment of the circuit court upholding the approval by the Department of Revenue (Department) of certain sales tax assessments. Appellant alleges that the determination of the Department was not supported by competent and substantial evidence because no evidence of the existence and terms of alleged taxing ordinances on which the agency relied was introduced in the hearing before the agency. The case was transferred after opinion from the Court of Appeals, Eastern District, and we decide it as though on original appeal. Mo. Const. art V, § 10. We find that the determination by the Department in this case is not supported by competent and substantial evidence. We reverse. Appellant, Consumer Contact Company, is a corporation organized under Missouri laws, with its principal place of business being at 11039 Manchester Road in the City of Kirkwood in the County of St. Louis. Appellant sells small desk items, such as desk pads, pen sets, calendars, and clocks. Appellant's customers place their orders at appellant's business location, and the merchandise is shipped directly from appellant's out-of-state suppliers to appellant's customers located within Missouri.

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