Universal Images, Inc. v. Missouri Department of Revenue

STOCKARD, Commissioner.

Following an audit of the records of Universal Images, Inc., appellant herein, the Director of Revenue, made a use tax assessment for the period of January 1, 1974 to November 30, 1976 in the amount of $3,799.02, which included penalties and interest. Appellant filed a petition for reassessment pursuant to § 144.680 (all statutory references are to RSMo 1978), and after a formal hearing a final decision was entered November 27, 1978 upholding the assessment. After an unavailing petition for review in the Circuit Court of Jackson County, an appeal has been perfected to…