PIPE FABRICATORS, INC. v. DIRECTOR OF REVENUE

No. 64326.

654 S.W.2d 74 (1983)

PIPE FABRICATORS, INC., Petitioner-Appellant, v. DIRECTOR OF REVENUE, State of Missouri, Respondent.

Supreme Court of Missouri, En Banc.

Rehearing Denied August 16, 1983.


Attorney(s) appearing for the Case

John E. Price and Thomas J. Carlson, Springfield, for petitioner-appellant.

John Ashcroft, Atty. Gen., Richard L. Wieler, Asst. Atty. Gen., Jefferson City, for respondent.


GUNN, Judge.

The cause of this appeal is a compensating use tax assessed against Pipe Fabricators, Inc. (the taxpayer) on the purchase price of two helicopters and aircraft parts purchased outside Missouri. One helicopter was procured in California in June 1978; the other was purchased in Oklahoma in February 1979. The taxpayer paid no sales tax on either.

A use tax audit by the Department of Revenue resulted in an assessment on unpaid use tax of $8,987.84...

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