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eBook details

• Title: Universal Images v. Missouri Department
• Author : Supreme Court of Missouri Division 2
• Release Date : January 15, 1980
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 63 KB

Description

Following an audit of the records of Universal Images, Inc., appellant herein, the Director of Revenue, made a use tax assessment
for the period of January 1, 1974 to November 30, 1976 in the amount of $3,799.02, which included penalties and interest.
Appellant filed a petition for reassessment pursuant to § 144.680 (all statutory references are to RSMo 1978), and
after a formal hearing a final decision was entered November 27, 1978 upholding the assessment. After an unavailing petition
for review in the Circuit Court of Jackson County, an appeal has been perfected to this court. Appellant is a Missouri corporation located in Raytown and is engaged in the business of providing custom produced film for
business concerns, the majority of which consists of commercial advertisements shown in indoor and outdoor theaters. Appellant
secures agreements with theaters to display commercial advertising on their screens, and then it solicits local merchants
as clients to advertise their services or products on the motion picture screens. The advertisers pay a fee to appellant for
the use of the appellant's commercial advertising product, which is a moving picture film with sound accompaniment.

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