Taxation: Sales Tax- Refund

Where a company that designed and made trade show displays for customers in and outside of Missouri applied for a refund of sales taxes paid by its out-of-state customers, the director of revenue’s denial of the refund request was proper because the sales agreement was “F.O.B. manufacturer” meaning that title passed when the manufacturer delivered the goods to the shipping companies and the shipping companies were located in Missouri.

Judgment is affirmed

Vision Stream, Inc. v. Director of Revenue (MLW No. 68002/Case No. SC94441 –10 pages) (Missouri Supreme Court, Stith, J.)Petition for review of a decision of the Administrative Hearing Commission (Harry Charles, St. Louis, for appellant) (Rochelle L. Reeves, James R. Layton and Thomas A. Houdek, Jefferson City, for respondent).