Lucent Technologies, Inc. v. Director of Revenue

JOSEPH M. ELLIS, Chief Judge.

The Director of Revenue for the State of Missouri appeals from a decision rendered by the Administrative Hearing Commission reversing the Director’s decision to partially deny Respondent Lucent Technologies, Inc.’s request for a refund of local use taxes paid by its predecessor in *292interest, AT & T, from April 1, 1993, through January 81, 1996. The Director contends that the Commission improperly awarded Respondent a refund of local use taxes that had been mistakenly reported by AT & T as sales tax on its sales tax returns. Viewed in the light most favorable to the…