KING v. L & L MARINE SERVICE, INC.

No. 64189.

647 S.W.2d 524 (1983)

Richard A. KING, Director of Revenue, State of Missouri, Petitioner, v. L & L MARINE SERVICE, INC., et al., Respondents.

Supreme Court of Missouri, En Banc.

March 29, 1983.


Attorney(s) appearing for the Case

John Ashcroft, Atty. Gen., Richard L. Wielder, Asst. Atty. Gen., Jefferson City, for petitioner.

William G. Guerri, Thompson & Mitchell, St. Louis, for respondents.


BILLINGS, Judge.

Appeal by the Director of Revenue from an order of the Administrative Hearing Commission invalidating the assessment of Missouri use tax by the Department of Revenue against L & L Marine Service, Inc., taxpayer. The Commission determined the taxpayer was not liable for taxes under the provisions of the Missouri use tax, § 144.610, RSMo 1978. Exclusive jurisdiction is in this Court. Mo. Const. Art. V, § 3. We affirm.

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