Laciny Bros., Inc. v. Director of Revenue

HOLSTEIN, Judge.

Appellant Laciny Brothers, Inc., seeks review of a decision of the Administrative Hearing Commission (AHC) assessing sales tax liability on labor and supply charges separately stated on invoices for the years 1988, 1989, and 1990. The AHC upheld all assessments but disallowed an addition, finding that the failure to pay the tax was “not the result of willful neglect, evasion or fraudulent intent.” See § 144.250.2.1 Because this case involves construction of the revenue laws, this Court has jurisdiction. Mo. Const, art. V, § 3. Because the decision of the AHC is “unexpected”…