Al-Tom Investment, Inc. v. Director of Revenue

WELLIVER, Judge.

Appellants appeal the decision of the Administrative Hearing Commission, which held appellants liable for tax and interest for sales tax assessed by the Director on purchases of vegetable cooking oil. We have exclusive jurisdiction. Mo. Const, art. V, § 3. We reverse the decision of the Commissioner.

I

Kentucky Fried Chicken of Spanish Lake, Inc., Al-Tom Investment, Inc., doing business as Kentucky Fried Chicken, and Scott Marshall Enterprises, Inc., (appellants), are corporations licensed to do business in Missouri and have their principal places of business in Missouri. For…