Commercial Barge Line Co. and American Commercial Barge Line, LLC, n/k/a American Commercial Lines, LLC v. Director of Revenue

MARY R. RUSSELL, Chief Justice.

Commercial Barge Line (CBL) and American Commercial Barge Line (ACBL) (collectively referred to as Taxpayers) seek review of the Administrative Hearing Commission’s (AHC) determination that they owed Missouri sales and use tax on goods and supplies delivered to ACBL’s towboats while the towboats traveled south on the Mississippi River. Taxpayers contend the assessments violated the Commerce Clause because they are not fairly related to any services Missouri provides Taxpayers. They also claim that the taxes violate the Maritime Transportation Security Act, 33…