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COMMERCIAL BARGE LINE v. DIRECTOR OF REV.

No. SC 93448.

431 S.W.3d 479 (2014)

COMMERCIAL BARGE LINE COMPANY, and American Commercial Barge Line, LLC, n/k/a American Commercial Lines, LLC, Appellants, v. DIRECTOR OF REVENUE, Respondent.

Supreme Court of Missouri, En Banc.

April 29, 2014.

Attorney(s) appearing for the Case

James W. Erwin and Janette M. Lohman , Thompson Coburn LLP, St. Louis, for appellants.

Deputy Solicitor General, Jeremiah J. Morgan , Attorney General's office, Jefferson City, for respondent.

MARY R. RUSSELL, Chief Justice.

Commercial Barge Line (CBL) and American Commercial Barge Line (ACBL) (collectively referred to as Taxpayers) seek review of the Administrative Hearing Commission's (AHC) determination that they owed Missouri sales and use tax on goods and supplies delivered to ACBL's towboats while the towboats traveled south on the Mississippi River. Taxpayers contend the assessments violated the Commerce Clause because they are not fairly related...

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