Four Rivers Home Health Care, Inc. v. Director of Revenue

FENNER, Presiding Judge.

Appellant, Four Rivers Home Health Care, Inc. (Four Rivers), appeals the decision of the Administrative Hearing Commission (AHC) finding Four Rivers liable for unpaid sales and use tax, interest and additions as assessed by the Director of Revenue (Director).

Four Rivers sells and rents durable medical equipment and oxygen on a wholesale and retail basis. At issue in this case is an assessment by the Director of sales and use tax, interest and additions to tax in the total amount of $24,597.33 for the period of November 1, 1987 to October 31, 1990. The assessment…