Commercial Barge Line Co. v. Dir. of Revenue
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Commercial Barge Line (CBL) was a Delaware corporation and the single member of two limited liability companies, one of which was American Commercial Barge Line (ACBL). In 2007, the Department of Revenue (DOR) conducted an audit and determined that CBL and ACBL (together, Taxpayers) owed Missouri sales and use tax on goods and supplies delivered to ACBL’s towboats while the towboats traveled south on the Mississippi River. Taxpayers sought review of these assessments. The Administrative Hearing Commission (AHC) upheld the DOR’s determination that Taxpayers owed Missouri sales and use tax on the goods and supplies at issue. The Supreme Court affirmed the decision of the AHC, holding (1) the sales and use tax assessments did not violate the Commerce Clause because the supplies were purchased or used within Missouri and were fairly related to the services the Taxpayers received from the state; (2) the taxes did not violate the Maritime Transportation Security Act because they were assessed on ACBL’s purchases and deliveries of supplies and not on the towboats; and (3) the relevant statute of limitations did not bar the DOR from assessing tax liability for the audit period, 2001 through 2006.
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