SEBA, LLC v. Director of Revenue

SUPREME COURT OF MISSOURI en banc SEBA, LLC, ) Opinion issued November 24, 2020 ) Appellant, ) ) v. ) No. SC98601 ) DIRECTOR OF REVENUE, ) ) Respondent. ) PETITION FOR REVIEW OF A DECISION OF THE ADMINSTRATIVE HEARING COMMISSION The Honorable Renee T. Slusher, Commissioner The Administrative Hearing Commission (hereinafter, “the AHC”) determined SEBA, LLC (hereinafter, “SEBA”), doing business as Eddie’s Southtown Donuts (hereinafter, “Eddie’s”), was liable for unpaid state sales tax, statutory interest, and a 5 percent addition to tax owed as assessed by the director of revenue (hereinafter,…