LAKE & TRAIL SPORTS CENTER INC. v. DIRECTOR, ETC.

No. 63218.

631 S.W.2d 339 (1982)

LAKE & TRAIL SPORTS CENTER, INC., Petitioner-Appellant, v. DIRECTOR OF REVENUE, State of Missouri, Respondent.

Supreme Court of Missouri, En Banc.

Rehearing Denied May 11, 1982.


Attorney(s) appearing for the Case

Richard M. Webster, Elliston & Webster, Webb City, for petitioner-appellant.

John Ashcroft, Atty. Gen., Madeline Birmingham, Asst. Atty. Gen., Jefferson City, for respondent.


BARDGETT, Judge.

The issue in this case is whether the sale of certain types of vehicles, known as "dirt bikes", renders the seller subject to sales tax for the privilege of engaging in the business of selling tangible personal property at retail, or whether such vehicles are "motor vehicles" so that the tax involved is paid directly to the department of revenue by the purchaser. Petitioner-appellant sells dirt bikes and respondent-director seeks to collect sales...

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