Five Delta Alpha, LLC v. Director of Revenue

Five Delta Apha, LLC (“FDA”) filed a complaint with the Administrative Hearing Commission (“AHC”), appealing the denial by the Director of Revenue (“Director”) of FDA’s use tax refund claim on its purchase and subsequent lease of an aircraft to JetSelect, LLC (“JetSelect”). The AHC denied FDA the refund, finding the lease to JetSelect did not constitute a “sale” for purposes of the statutory exemption in section 144.080.2(20), RSMo Supp. 2010. 1 The decision of the AHC is reversed, and the matter is remanded.

Factual and Procedural History

FDA purchased a Bombardier Challenger 300 aircraft in…