TracFone Wireless, Inc. v. Director of Revenue

TracFone Wireless, Inc., a Delaware corporation with its headquarters in Miami, Florida, seeks review of the Administrative Hearing Commission’s denial of its request for a refund of the difference between the sales tax paid on its sales to Missouri residents and the use tax it believes should have paid. TracFone argued it qualified for the “in commerce” sales tax exemption set out in section 144.030.1.1

This Court affirms. The burden is on the taxpayer to prove it qualifies for an exemption. The record supports the Commission’s determination that the true object of the transactions was the…