Consumer Contact Co. v. State Department of Revenue

WELLIVER, Judge.

This appeal is from a judgment of the circuit court upholding the approval by the Department of Revenue (“Department”) of certain sales tax assessments. Appellant alleges that the determination of the Department was not supported by competent and substantial evidence because no evidence of the existence and terms of alleged taxing ordinances on which the agency relied was introduced in the hearing before the agency. The case was transferred after opinion from the Court of Appeals, Eastern District, and we decide it as though on original appeal. Mo.Const. art. V, § 10. We find…