Dyno Nobel, Inc. v. Director of Revenue

WILLIAM RAY PRICE, JR., Judge.

Dyno Nobel, Inc. (“Dyno”) seeks review of the decision of the Administrative Hearing Commission (the “Commission”) denying its claim for a refund of use taxes paid to the Director of Revenue (the “Director”). Dyno adequately presented its claim for a use tax refund, use taxes cannot be assessed against the intrastate transactions at issue, and the Director cannot claim the use taxes paid as sales taxes because no assessment for sales tax was made. The decision is affirmed in part, reversed in part, and the case is remanded.

I

Dyno is a Delaware corporation doing…