SEBA, LLC v. Director of Revenue

In the Missouri Court of Appeals Western District SEBA, LLC, ) ) Appellant, ) WD83083 ) v. ) OPINION FILED: June 9, 2020 ) DIRECTOR OF REVENUE, ) ) Respondent. ) Appeal from the Administrative Hearing Commission Before Division Two: Mark D. Pfeiffer, Presiding Judge, Alok Ahuja, Judge and Gary D. Witt, Judge SEBA, LLC ("SEBA") appeals from the Administrative Hearing Commission ("Commission") finding that SEBA is "liable for unpaid sales tax in the amount of $38,540.44, minus the sales tax assessed on $26,567.57 in income generated from SEBA's exempt sales." The Commission also found that SEBA…