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MARTIN COIN CO. OF ST. LOUIS v. KING

No. 65343.

665 S.W.2d 939 (1984)

MARTIN COIN COMPANY OF ST. LOUIS, Petitioner, v. Richard A. KING, Director of Revenue, State of Missouri, Respondent.

Supreme Court of Missouri, En Banc.

March 20, 1984.

Attorney(s) appearing for the Case

Mark E. Goodman, St. Louis, for petitioner.

John Ashcroft, Atty. Gen., Melodie Powell, Asst. Atty. Gen., Jefferson City, Richard L. Wieler, Bruce Farmer, Jefferson City, for respondent.

BILLINGS, Judge.

Appellant Martin Coin Company of St. Louis lodged this appeal from the decision of the Administrative Hearing Commission which upheld the validity of an assessment by the Missouri Department of Revenue of unpaid sales taxes for sales of South African Krugerrands, Mexican Pesos and Canadian Maple Leaf coins.1 We affirm.

Martin Coin contends the Commission's decision is not authorized by law and not supported by...

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