Ryder Student Transportation Services, Inc. v. Director of Revenue

HOLSTEIN, Judge.

The director of revenue (director) appeals a decision by the Administrative Hearing Commission (AHC). Ryder Student Transportation Services, Inc. (Ryder) provides charter bus and shuttle bus services. Those services were held not to involve the sale of “tickets” and not to be subject to sales tax under Chapter 144.1 The director seeks review of that decision. Review of a decision of the AHC involving the construction of a revenue law falls within the jurisdiction of this Court. Mo. Const, art. V, § 3. Affirmed.

FACTS

Ryder’s primary business is providing school bus…