Featherston v. Dir. of Revenue
Annotate this CaseIn 2002, Respondent purchased an airplane from an estate. In 2010, the Director of Revenue determined that Respondent should have paid use taxes because he had not paid sales tax on the purchase and because he stored the airplane in Missouri. The Administrative Hearing Commission determined that Respondent did not owe use tax because the Director did not prove that Respondent purchased the airplane out of state. The Supreme Court reversed, holding that the Commission erred in determining that Respondent did not owe the use tax assessed by the Director because the Commissioner's conclusion that the use tax applies only to goods that are purchased outside the state and then used or stored within the state was incorrect.
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