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STREET v. DIRECTOR OF REVENUE

No. SC 91371.

361 S.W.3d 355 (2012)

Craig A. STREET, Appellant, v. DIRECTOR OF REVENUE, Respondent.

Supreme Court of Missouri, En Banc.

January 31, 2012.

Attorney(s) appearing for the Case

Craig A. Street , Springfield, pro se.

James R. Layton , State Solicitor, Attorney General's Office, Jefferson City, for Respondent.

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,

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