Director of Revenue v. Armco, Inc.

ROBERTSON, Judge.

The Director of Revenue (Director) seeks review of a decision of the Administrative Hearing Commission (Commission) invalidating a sales tax assessment against Arm-co, Inc. (Armco). The Director urges the reversal of the Commission’s decision because: (1) the exemption claimed by Armco for transactions “in commerce” between the states, Section 144.030.1,1 is not applicable when title passes from vendor to purchaser in Missouri; and (2) even if the exemption applies, Armco failed to obtain exemption certificates from its purchasers at the time of the sales as required by…