Cook Tractor Co. v. Director of Revenue

MARY R. RUSSELL, Judge.

Cook Tractor Co., Inc., seeks review of the Administrative Hearing Commission’s (“AHC”) decision finding that it owed sales and use tax, plus interest, on repair parts it purchased for its trucks and trailers from January 1, 2000, to December 31, 2002. The AHC found that Cook Tractor was not entitled to the tax exemption under section 144.030.2(3), 1 RSMo 2000, 2 that is available to common carriers. The AHC’s decision is affirmed.

I. Jurisdiction and Standard of Review

This Court has jurisdiction to review the AHC’s decision pursuant to Mo. Const, art. V, sec. 3, as the…