CENT. HARDWARE v. DIR. OF REVENUE

No. 76654.

887 S.W.2d 593 (1994)

CENTRAL HARDWARE COMPANY, INC. and Budget Rent-A-Car of St. Louis, Inc., Appellants, v. DIRECTOR OF REVENUE, STATE of Missouri, Respondent.

Supreme Court of Missouri, En Banc.

Rehearing Denied December 20, 1994.


Attorney(s) appearing for the Case

Richard A. King, Deborah A. Polk, Kansas City, for appellants.

Jeremiah W. (Jay) Nixon, Atty. Gen., Gretchen Garrison, Asst. Atty. Gen., Jefferson City, for respondent.


PRICE, Judge.

Central Hardware Company, Inc., (Central) and Budget Rent-a-Car of St. Louis, Inc., (Budget) assert they are entitled to a refund of the sales tax paid on the percentage of their credit sales they paid as fees to credit card companies. They claim these fees are "charges incident to the extension of credit" and statutorily excluded from the definition of "gross receipts" in § 144.010.1(3), RSMo 1986. Alternatively, they argue that neither Central...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases