Hern v. Carpenter

COIL, Commissioner.

Respondents, to whom we shall refer as plaintiffs, brought an action against the Director of Revenue, the Collector of Revenue, and the Attorney General, of the State of Missouri, in which they sought a judgment declaring that plaintiffs were not liable to pay Missouri sales tax on the sale and purchase of motor fuel to be used and used for purposes other than operation of motor vehicles on the state highways. The trial court’s judgment declared the law to be as plaintiffs contended, and appellants, hereinafter called defendants, appealed. For the reasons to be stated, we…