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BATES v. DIRECTOR OF REVENUE

No. 65925.

691 S.W.2d 273 (1985)

James R. BATES d/b/a the Manor Inn, Successor, Appellant, v. DIRECTOR OF REVENUE, State of Missouri, Respondent.

Supreme Court of Missouri, En Banc.

May 29, 1985.

Attorney(s) appearing for the Case

James L. Sivils, Jr., Springfield, for appellant.

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

RENDLEN, Chief Justice.

James Bates appeals from the Administrative Hearing Commission's dismissal of his challenge to a sales tax assessment by the Director of Revenue under Missouri's successor liability statute, § 144.150, RSMo 1978.1 The statute provides in pertinent part that successors to a business must withhold from the purchase price an amount sufficient to satisfy any sales taxes not paid by a previous owner and if the successor...

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