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WEATHER GUARD v. DIRECTOR OF REVENUE

No. 54211.

746 S.W.2d 657 (1988)

WEATHER GUARD, INC., Appellant, v. DIRECTOR OF REVENUE, State of Missouri, Respondent.

Missouri Court of Appeals, Eastern District, Division One.

March 22, 1988.

Attorney(s) appearing for the Case

James A. Stemmler, St. Louis, for appellant.

William L. Webster, Atty. Gen., Richard L. Wieler, Asst. Atty. Gen., Jefferson City, for respondent.

CRIST, Judge.

Weather Guard, Inc. (Wholesaler), appeals an order of the Administrative Hearing Commission affirming the assessment by the Director of Revenue (Director) of use tax in the sum of $12,021.97 against Wholesaler on the use of insulation blowing machines which were purchased out-of-state. This case was originally filed in the Supreme Court of Missouri and transferred to this court by an order dated January 5, 1988. We reverse.

Wholesaler asserts...

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