Trans UCU, Inc. v. Director of Revenue

This Court misapplies the doctrine of Sumners v. Sumners, 701 S.W.2d 720 (Mo. banc 1985), thereby allowing this taxpayer to reap a windfall.

In King v. L & L Marine Service, Inc., 647 S.W.2d 524 (Mo. banc 1983), this Court held that federal constitutional considerations precluded the state of Missouri from applying its use tax statutes to a transaction legally indistinguishable from the one now before us. The opinion made it clear that the tax was due and payable under our statutes, but yielded to federal compulsion as it saw it.

In Director of Revenue v. Superior Aircraft, 734 S.W.2d 504 (Mo.…