Collison v. Director of Revenue
Annotate this Case
The Supreme Court affirmed the decision of the Administrative Hearing Commission (AHC) finding that David and Gale Collison were not entitled to a sales tax credit following their purchase of a vehicle to replace another vehicle declared a casualty loss by their insurance company, holding that the Collisons could not prevail in this matter.
In denying the requested sales tax credit the AHC found that a revocable trust, not the Collisons, owned the new vehicle and that the Collisions, and not the revocable trust, owned the replaced vehicle. On appeal, the Collisons argued that they and the revocable trust were the same owner of the separate vehicles and the same entity for purposes of the sales tax credit. The Supreme Court affirmed, holding that because Missouri law clearly considers a trust and the natural persons who create and control the trust to be separate and distinct entities, the Collisons and their revocable trust were legally separate owners.
Some case metadata and case summaries were written with the help of AI, which can produce inaccuracies. You should read the full case before relying on it for legal research purposes.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.