Blevins Asphalt Construction Co. v. Director of Revenue

BENTON, Judge.

The Administrative Hearing Commission upheld the Director’s assessment of sales and use tax on Blevins Asphalt Construction Company for: (1) paving materials that it purchased and then used to meet its installation contracts; (2) sales to out-of-state municipalities; and (3) paving equipment. This Court has jurisdiction of Blevins’ appeal. Mo. Const. artV, § 3; § 621.189. 1 Affirmed.

All facts come from one stipulation. From 1991 to 1993, Blevins paid no sales or use tax on its purchases of materials. Instead, it gave its suppliers a “component part” exemption certificate. §…