Southwestern Bell Telephone Co. v. Director of Revenue

MARY R. RUSSELL, Judge.

The Director of Revenue seeks review of the Administrative Hearing Commission’s (“AHC”) decision granting Southwestern Bell Telephone Company a refund of $598,944.14, plus interest, in use tax paid on purchases in the second quarter of 1992. The AHC’s decision is affirmed in *228part and reversed in part, and the cause is remanded.

I. Jurisdiction and Standard of Review

This Court has jurisdiction to review the AHC’s decision pursuant to Mo. Const, art. V, section 3, as the case involves construction of the state revenue laws. The AHC’s interpretation of revenue laws is…