Bratton Corp. v. Director of Revenue

HOLSTEIN, Judge.

The Director of Revenue for the State of Missouri (Director) assessed unpaid state and local sales tax on twenty-eight separate transactions in which the Bratton Corporation (Bratton) was determined to have made retail purchases of goods in Missouri. In addition, penalties and interest were assessed. Bratton filed an appeal of the Director’s assessment with the Administrative Hearing Commission (AHC). § 621.050.1.1

Bratton appeals an adverse ruling by the AHC claiming the transactions were exempt as retail sales made in commerce under § 144.030.1 because the goods claimed to be…