McCollum v. Director of Revenue

On March 19, 1991, Appellant David McCollum purchased a 1988 Honda from a car dealer in St. Charles County. McCollum was charged a total of $51.95 for two separate county sales taxes. He now seeks a refund of that amount on the ground that the taxes were unlawfully imposed. The Director of Revenue denied the claim on April 13, 1994. The Administrative Hearing Commission (AHC), after a hearing, upheld the Director’s determination, and McCollum now appeals to this Court. Our jurisdiction is based on the need to construe two revenue laws, § 67.505, RSMo Supp.1979, and § 67.700, RSMo Supp.1985.…