Lalani v. Dir. of Revenue
Annotate this CaseAppellant bought tobacco products from a Missouri wholesaler and sold the tobacco products to Missouri retailers. Appellant did not report the sale of the tobacco products on his tax returns. The Director of Revenue determined that Appellant was responsible for the first sale of the tobacco products within the state. The Administrative Hearing Commission (AHC) agreed with the Director’s decision, determining that, although Appellant did not sell the tobacco products at retail to consumers, Appellant was liable for the ten-percent tax imposed on the “first sale of tobacco products, other than cigarettes” within the state. The Supreme Court affirmed, holding that the AHC correctly determined that the Director’s assessment of tax, interest, penalties, and costs was proper.
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