APLUX, LLC, and Paul & Ann Lux Associates, L.P. v. Director of Revenue

SUPREME COURT OF MISSOURI en banc APLUX, LLC, AND PAUL & ) Opinion issued March 2, 2021 ANN LUX ASSOCIATES, L.P., ) ) Respondents, ) ) v. ) No. SC98409 ) DIRECTOR OF REVENUE, ) ) Appellant. ) PETITION FOR REVIEW OF A DECISION OF THE ADMINISTRATIVE HEARING COMMISSION The Honorable Sreenivasa Rao Dandamudi, Commissioner The director of revenue seeks review of the decision of the administrative hearing commission (AHC) finding no use tax liability for APLUX LLC and Paul and Ann Lux Associates L.P. on the out-of-state purchase of two aircraft, referred to as “the TBM” and “the Excel.” After…