Staley v. Missouri Director of Revenue

HIGGINS, Judge.

Petitioners seek reversal of a decision of the Administrative Hearing Commission which affirmed the Director’s assessment of sales tax, penalties, and interest on petitioners’ sale of certain tangible personal property. Petitioners assert that the decision is neither supported by substantial and competent evidence upon the whole record nor authorized by law. Section 161.338, RSMo 1978. Reversed.

Petitioners, as partners, owned two buildings used as grocery stores, both furnished with cash registers, counters, meat slicers, shopping carts, etc. The partnership leased all of this…