Avis Rent A Car Systems, Inc. v. State Tax Commission of Missouri

TURNAGE, Presiding Judge.

Avis Rent A Car Systems, Inc. and The Hertz Corporation appealed to the Circuit Court of Platte County from the decision of the State Tax Commission, which found property leased by each to be taxable. The court affirmed. On appeal, Avis and Hertz contend the decision of the Commission was erroneous because the Commission failed to include concession payments as a part of the rent Avis and Hertz paid for the leased premises. Reversed and remanded.

Jurisdiction of this appeal is vested in this court because the only question is the value placed on the leasehold interests…