[Download] "Gte Automatic Electric v. Director Revenue" by Supreme Court of New Hampshire * eBook PDF Kindle ePub Free
eBook details
- Title: Gte Automatic Electric v. Director Revenue
- Author : Supreme Court of New Hampshire
- Release Date : January 14, 1989
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 69 KB
Description
Appellant GTE North, Inc., is a telecommunications company operating in Missouri. In 1983, appellant GTE North purchased telephone switching equipment from appellant GTE Communications Systems. This equipment was purchased to replace existing equipment and to update GTE Norths operations by enabling it to provide new and improved options for its customers. Appellants paid a Missouri use tax upon purchase of the equipment, but later GTE North filed an application for refund of the tax claiming the sale of equipment was exempted under the provisions of § 144.615, RSMo 1978. The Director denied the request and both GTE North and GTE Communications appealed to the Administrative Hearing Commission. Appellants claimed they were entitled to an exemption because their telephone services constituted products intended to be sold ultimately for final use or consumption and the equipment was purchased to create a new product or because of product changes. § 144.615(3), RSMo 1978, applying § 5144.030.2(4) & (5), RSMo 1986.