Lynn v. Director of Revenue

GUNN, Judge.

This case involves review of a decision of the Administrative Hearing Commission affirming the Director of Revenue’s assessments of sales tax deficiencies and penalties against the taxpayer-petitioner for the years 1976 through 1979. This Court has jurisdiction by virtue of Mo. Const, art. V, § 3. The issues are whether: 1) the taxpayer’s operations are interstate commerce and, hence, exempt from sales taxes under § 144.030.1, RSMo Cum.Supp.1984; 2) statements of Department of Revenue officials estop the Director of Revenue from assessing sales taxes and penalties against the…