Burlington Northern Railroad v. Director of Revenue

BILLINGS, Judge.

The Director of Revenue (“Director”) assessed a use tax on certain equipment purchased and used by Burlington Northern Railroad Company (“Burlington Northern”). The Administrative Hearing Commission affirmed the decision and Burlington Northern appealed. The issue in this case is whether the equipment is exempted as rolling stock for use in interstate commerce. Reversed and remanded with directions.

The basic facts are not in dispute. Burlington Northern is a Delaware corporation doing business in twenty-five states, including Missouri. The Director assessed a use tax and…