Odorite of America, Inc. v. Director of Revenue

HIGGINS, Chief Justice.

Odorite of America, Inc., seeks reversal of a decision upholding consolidated assessments of sales tax, including interest and penalties, made by the Department of Revenue for the years 1972 through 1976 and years 1977 and 1978. Petitioner asserts: its sales are exempt from retail sales tax under 144.030.3(1), RSMo 1978, because the sales are for resale and not for the use and consumption by its distributors; assessments for the period prior to October 27, 1975, are barred by the two-year statute of limitations; penalties should not have been assessed because it is not…