Featherston v. Director of Revenue

RICHARD B. TEITELMAN, Judge.

The director of revenue seeks review of a decision of the administrative hearing commission in which the commission held that a taxpayer was not liable for use taxes following his in-state purchase of an airplane from an estate. The commission’s decision is reversed because no use tax exemptions apply to the facts of this case.

FACTS

In 2002, Juanita Bridges liquidated her deceased husband’s estate, which included an airplane. Bridges sold the airplane to Les Featherston. She did not collect or remit sales tax. Featherston stored the airplane in Missouri. He did not…