Moore Leasing, Inc. v. Director of Revenue

LIMBAUGH, Judge.

Moore Leasing, Inc. and Moore Leasing, II, Inc., (Moore), motor vehicle leasing companies, challenge the Director of Revenue’s (Director) assessment of sales tax and interest. The assessment was on payments made by Moore’s lessees for personal property tax on leased automobiles. The Administrative Hearing Commission (AHC) denied Moore’s claim for relief, and Moore then appealed to this Court. This Court has jurisdiction because resolution of this case requires construction of a revenue statute. Mo. Const. art. V, § 3. Appellate review is governed by § 621.193, RSMo 1986, which…