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TRANS UCU, INC. v. DIRECTOR OF REVENUE

No. 72703.

808 S.W.2d 374 (1991)

TRANS UCU, INC., Appellant, v. DIRECTOR OF REVENUE, Respondent.

Supreme Court of Missouri, En Banc.

Rehearing Denied June 11, 1991.

Attorney(s) appearing for the Case

William H. Sanders, Sr., Karl Zobrist, Winn W. Halverhout, Kansas City, for appellant.

William L. Webster, Atty. Gen., Carole Lewis Iles, Asst. Atty. Gen., Jefferson City, for respondent.

RENDLEN, Judge.

Trans UCU, Inc. (UCU) appeals the Administrative Hearing Commission decision requiring payment of use tax on UCU's purchase and operation of a company plane hangared in Missouri. Because resolution of the issue requires construction of Missouri's taxing statute, § 144.610.1, RSMo, 1986, the cause falls within the ambit of this Court's exclusive appellate jurisdiction. Mo.Const. art. V, § 3. We reverse and remand.

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