Great Southern Bank v. Director of Revenue

RICHARD B. TEITELMAN, Judge.

Great Southern Bank seeks review of an Administrative Hearing Commission (“AHC”) decision determining that an aircraft sale and purchase did not meet the requirements for the “taken in trade” exemption from use taxes under section 144.025, RSMo 2000. 1 The AHC decision is affirmed.

I. Jurisdiction and Standard of Review

This Court has jurisdiction to review the AHC’s decision pursuant to Mo. Const, article V, section 3 because the case involves construction of state revenue laws. The AHC’s interpretation of revenue laws is reviewed de novo. DST Sys., Inc. v. Dir. of…