Trailiner Corp. v. Director of Revenue

RENDLEN, Judge.

In this appeal, the dispositive issue is whether the term “motor vehicles” in § 144.030.2(3) 1 encompasses refrigerated or other large trailer units used as common carriers in the interstate transportation of persons and property. We conclude that such trailer units fall within the purview of the section and purchases of repair and replacement parts therefor are entitled to the exemption from state and local sales tax provided by the statute. The cause involves construction of the revenue laws, bringing it within the bounds of this Court’s original appellate jurisdiction. Mo.…