Hyde Park Housing Partnership v. Director of Revenue

COVINGTON, Judge.

Hyde Park Housing Partnership (Hyde Park) and Stonewall Court Housing Partnership (Stonewall) seek review of a decision of the Administrative Hearing Commission (AHC) determining that Hyde Park and Stonewall were liable for unpaid sales tax and interest for the purchase of electrical current used in apartment buildings owned by Hyde Park and Stonewall. The decision is reversed. An additional decision of the AHC of which Hyde Park and Stonewall did not seek review is affirmed.

I

Hyde Park and Stonewall are Missouri limited partnerships that operate apartment buildings in Kansas…