Overland Steel, Inc. v. Director of Revenue

HIGGINS, Judge.

Overland Steel, Inc. seeks review of a decision which upheld and modified the Director’s assessment of sales tax against Overland. Overland contends the Commission erred, asserting imposition of sales tax on personal property sold in Kansas violates the Commerce Clause of the United States Constitution; and the materials sold were purchased by corporations which presented exemption certificates to Overland thereby excusing payment of sales tax pursuant to section 144.030 RSMo 1978.1 Affirmed.

The Missouri Department of Revenue conducted an audit of Overland’s sales from March 1,…