Jones v. Director of Revenue

COVINGTON, Judge.

Richard L. Jones filed a petition before the Administrative Hearing Commission seeking a redetermination of the Director of Revenue’s final decision that Mr. Jones is not due a refund of sales tax under § 144.071, RSMo Supp.1991. The Director moved for summary judgment; Mr. Jones also moved for summary judgment. The Commission sustained the Director’s motion and overruled Jones’ motion. Mr. Jones appealed. The decision of the Commission is affirmed.

The facts are not in dispute. Mr. Jones purchased a boat, trailer, and two outboard motors from Bass Pro Shops of Springfield.…