Hewitt Well Drilling & Pump Service, Inc. v. Director of Revenue

LIMBAUGH, Judge.

Taxpayer, Hewitt Well Drilling & Pump Service, Inc. [Hewitt], appeals an adverse determination by the Administrative Hearing Commission [AHC] requiring Hewitt to pay consumer use taxes on out-of-state purchases made during 1986 and 1987, together with interest and penalties because the taxes are past due. This Court has jurisdiction because the issues presented can be resolved only by construction of state revenue statutes. Mo. Const, art. V, §3. We affirm the assessment of taxes and interest; we reverse the assessment of penalties.

Hewitt is a Missouri corporation in the…