VisionStream, Inc. v. Director of Revenue

LAURA DENVTR STITH, JUDGE

The Administrative Hearing Commission (AHC) affirmed the Director of Revenue’s rejection of VisionStream, Inc.’s request for a refund of Missouri sales taxes it remitted for its sale of trade show displays it produced and shipped in Missouri for use outside Missouri. In so doing, the AHC rejected VisionStream’s argument that title of the displays did not transfer to customers until delivery outside the state.

This Court affirms the AHC’s decision. The burden was on VisionStream to show that an exception to the sales tax applied because title to the goods it sold did…