Brinson Appliance, Inc. v. Director of Revenue

HOLSTEIN, Judge.

The Administrative Hearing Commission (AHC) ruled that no sales tax was due on charges made by respondents, Brinson Appliance, Inc., and five affiliated companies1 (Slyman Bros.), for delivery and installation of household appliances. The Director of Revenue appealed the decision. The issues on appeal involve the construction of the statute imposing a sales tax, § 144.021.2 This Court has jurisdiction. Mo. Const, art. V, § 3. The judgment is affirmed.

During the period between November of 1986 and November of 1990, Slyman Bros, was in the business of selling home appliances at…