Dillon v. Director of Revenue

CLARK, Presiding Judge.

This appeal follows a decision by the Administrative Hearing Commission which affirmed an assessment of unpaid sales tax in the amount of $10,336.04 against H. Matt Dillon. The claim made here is that the case should be remanded to the commission for rehearing to receive evidence by Dillon entitling him to exemption from the tax.

The record in the case shows that the Missouri Director of Revenue conducted an audit of Dillon’s business enterprises and concluded that sales taxes had been underpaid for periods in the years 1983 and 1984. Dillon appealed the assessment to…