Business Aviation, LLC and Vaughn C. Zimmerman v. Director of Revenue

Business Aviation LLC and its members (collectively, "Appellants") 1 appeal the Administrative Hearing Commission's ("AHC") decision assessing use tax, additions to tax, and interest against Appellants as a result of Business Aviation's purchase of an aircraft. The aircraft was purchased in Kansas and then leased by Business Aviation to Burgess Aircraft Management LLC, 2 a common carrier in Missouri. Although the AHC found that the right to use the aircraft was transferred from Business Aviation to Burgess, it found it was not fully transferred for valuable consideration. As a result, the AHC…