Carfax, Inc. v. Director of Revenue

SUPREME COURT OF MISSOURI en banc CARFAX, INC., ) Opinion issued September 13, 2022 ) Respondent, ) ) v. ) No. SC99367 ) DIRECTOR OF REVENUE, ) ) Appellant. ) PETITION FOR REVIEW OF A DECISION OF THE ADMINISTRATIVE HEARING COMMISSION The Honorable Renee T. Slusher, Commissioner The Director of Revenue seeks review of the Administrative Hearing Commission’s (“AHC’s”) decision that the purchases by Carfax, Inc. (“Carfax”), of certain equipment (the “Disputed Equipment”) used to create Vehicle History Reports (“VHRs”) were exempt from sales and use taxes under sections 144.030.2(5) 1 and…