David and Gale Collison v. Director of Revenue

SUPREME COURT OF MISSOURI en banc DAVID AND GALE COLLISON, ) Opinion issued April 6, 2021 ) Appellants, ) ) v. ) No. SC98743 ) DIRECTOR OF REVENUE, ) ) Respondent. ) PETITION FOR REVIEW OF A DECISION FROM THE ADMINISTRATIVE HEARING COMMISSION The Honorable Renee T. Slusher, Commissioner David and Gale Collison petition this Court for review of a decision from the Administrative Hearing Commission (“AHC”) finding they were not entitled to a sales tax credit after purchasing a vehicle to replace another vehicle declared a casualty loss by their insurance company. The AHC found the applicable…