International Business Machines Book Reviews

International Business Machines by Supreme Court of Missouri Division 2 Book Summary

In reversing a finding of the State Tax Commission the circuit court has found that certain of International Business Machines Corporation's (IBM) transactions are not subject to the state sales tax and has therefore ordered a refund of $238,459.69 ""with interest from date of payment at the rate of six per cent."" Thus upon this appeal by the commission the question for determination is whether certain rental or lease transactions are subject to the two per cent sales tax.Specifically, the question is whether those transactions under IBM's ""Agreement for IBM Machine Service"" are in fact sales at retail and therefore subject to the tax. The briefs of the parties, at least in the citation of cases and statutes, have taken a wide range, but the cause was submitted to the circuit court upon the agreed statement of facts presented to the tax commission and that submission has limited and narrowed the issues involved. In view of the precisely limited question thus presented it is neither necessary nor desirable to consider terms and definitions not involved in the appeal, as ""gross receipts,"" or other taxes not in issue, as the closely related and supplementary ""use tax."" V.A.M.S., Sec. 144.600 et seq. Southwestern Bell Tel. Co. v. Morris, (Mo.) 345 S.W.2d 62. And in this connection it should be carefully noted that actual or admitted retail sales or other IBM transactions are not involved upon this appeal because it was stipulated that ""only amounts paid as sales tax by IBM on its rental charges to Missouri lessees can properly be involved in IBM's refund claim."" As to the particular transactions actually involved IBM's claim for a refund extends over a period of eight quarters beginning with the 4th quarter of 1957 and including the 3d quarter of 1959, two full years. And it was stipulated that ""The issues presented for the decision of the Commission are whether or not the Sales Tax Law of the State of Missouri imposes a tax on the revenue produced by the rental of IBM business machines, * * * and secondly, there being in this case no question as to some possible expenditure for service if no tax is imposed on this type of revenue, may IBM recover under the statutes for a period in excess of one year prior to the filing of the petition for refund."" It may be added that the third question is whether in its judgment the circuit court properly allowed 6% interest on the refunds from the dates of the payments of the tax.

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International Business Machines (Supreme Court of Missouri Division 2) Book Reviews 2024

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