David and Jill Kehlenbrink v. Director of Revenue

The director of the department of revenue appeals a decision of the administrative hearing commission ("AHC") reversing the director's denial of an application for a sales tax refund. The director asserts the AHC erroneously ruled David and Jill Kehlenbrink were entitled to a refund of all the sales tax they paid after their purchase of a new vehicle. Specifically, the *799 director claims that, in calculating the sales tax owed on the Kehlenbrinks' newly purchased vehicle, the plain language of section 144.025.1 1 unambiguously allows the Kehlenbrinks to credit the sale proceeds of only one…