Street v. Director of Revenue

PATRICIA BRECKENRIDGE, Judge.

Craig A. Street filed a petition asking this Court to review the decision of the Administrative Hearing Commission (AHC) that denied Mr. Street’s request for a refund of the local sales taxes the Missouri Director of Revenue required him to pay to license the boat, outboard motor, and trailer he purchased from a dealer in Maryland. Mr. Street claims that the AHC erred' because its interpretation of sections 144.069, RSMo 2000, 1 and 32.087.12(2) to permit Greene County’s assessment and collection of local sales tax on his out-of-state purchase is clearly contrary…