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

Missouri Court of Appeals

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

642 S.W.2d 701, 1982 Mo. App. LEXIS 3254

CourtMissouri Court of Appeals

DecidedNovember 23, 1982

DocketNo. WD33527

StatusPublished

Cited by1 cases

This text of 642 S.W.2d 701 (K & A Litho Process, Inc. v. Director of Revenue) is published on Counsel Stack Legal Research, covering Missouri Court of Appeals primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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K & A Litho Process, Inc. v. Director of Revenue, 642 S.W.2d 701, 1982 Mo. App. LEXIS 3254 (Mo. Ct. App. 1982).

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Opinion

PER CURIAM:

After submission of briefs and oral argument, we conclude that this case falls within the exclusive jurisdiction of the Missouri Supreme Court under the provisions of the Missouri Constitution Article V, Section 3, in that this case involves the construction of revenue laws of this state.

The issue for determination here is whether a “color key” or “cromalin” furnished by a lithographer to a printer is tangible personal property sold to the printer so as to be subject to sales tax. This is substantially the same issue as that over which the Supreme Court has taken jurisdiction and which is under submission to it in James v. Tres Computer Systems, Inc., No. 63662, Mo., 642 S.W.2d 347.

This cause is therefore transferred to the Supreme Court under the authority of Article V, Section 11.

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PER CURIAM:

After submission of briefs and oral argument, we conclude that this case falls within the exclusive jurisdiction of the Missouri Supreme Court under the provisions of the Missouri Constitution Article V, Section 3, in that this case involves the construction of revenue laws of this state.

The issue for determination here is whether a “color key” or “cromalin” furnished by a lithographer to a printer is tangible personal property sold to the printer so as to be subject to sales tax. This is substantially the same issue as that over which the Supreme Court has taken jurisdiction and which is under submission to it in James v. Tres Computer Systems, Inc., No. 63662, Mo., 642 S.W.2d 347.

This cause is therefore transferred to the Supreme Court under the authority of Article V, Section 11.

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642 S.W.2d 701, 1982 Mo. App. LEXIS 3254, Counsel Stack Legal Research, https://law.counselstack.com/opinion/k-a-litho-process-inc-v-director-of-revenue-moctapp-1982.

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