Rotary Drilling Supply, Inc. v. Director of Revenue

WILLIAM E. TURNAGE, Special Judge.

In July of 1980, the Director of Revenue issued an assessment in the amount of $104,928.90 to Rotary Drilling Supply, Inc. for unpaid sales/use and conservation taxes for the period of March 1,1978 to February 29, 1980. Rotary appealed the assessment to the Administrative Hearing Commission and, after conducting a hearing, the Commission entered findings of fact and conclusions of law which upheld the assessment.

On this appeal,1 Rotary contends that its sales of drilling rigs were exempt from sales tax under § 144.030.3(4) RSMo 1978.2 Affirmed, but remanded…