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AL-TOM INV., INC. v. DIRECTOR OF REVENUE

No. 70829.

774 S.W.2d 131 (1989)

AL-TOM INVESTMENT, INC., d/b/a Kentucky Fried Chicken, et al., Appellants, v. DIRECTOR OF REVENUE, Respondent.

Supreme Court of Missouri, En Banc.

August 1, 1989.

Attorney(s) appearing for the Case

Richard A. King, Robert J. Payne, Kansas City, Mo., for appellants.

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

WELLIVER, Judge.

Appellants appeal the decision of the Administrative Hearing Commission, which held appellants liable for tax and interest for sales tax assessed by the Director on purchases of vegetable cooking oil. We have exclusive jurisdiction. Mo. Const. art. V, § 3. We reverse the decision of the Commissioner.

I.

Kentucky Fried Chicken of Spanish Lake, Inc., Al-Tom Investment, Inc., doing business as Kentucky Fried Chicken, and Scott...

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