May Department Stores Co. v. Director of Revenue

BILLINGS, Judge.

This is an appeal by the Department of Revenue from an order of the Administrative Hearing Commission reversing a use tax assessment by the Director of Revenue against the May Department Store Company. Because this appeal involves the construction of a State revenue law this Court has exclusive jurisdiction. Mo. Const., art. V, § 3. Affirmed.

The facts have been stipulated. Missouri law imposes, with exceptions, a use tax on the privilege of using any article of tangible personal property that has not been subject to the sales tax. Sections 144.600 to 144-745, RSMo 1986. This…