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FOUR RIVERS v. DIRECTOR OF REVENUE

No. WD 47547.

860 S.W.2d 2 (1993)

FOUR RIVERS HOME HEALTH CARE, INC., d/b/a Four Rivers Home Care Equipment, Appellant, v. DIRECTOR OF REVENUE, State of Missouri, Respondent.

Missouri Court of Appeals, Western District.

Motion for Rehearing and/or Transfer Denied July 27, 1993.

Application to Transfer Denied September 28, 1993.

Attorney(s) appearing for the Case

Robert Alan Zick, Washington, for appellant.

Jeremiah W. (Jay) Nixon, Atty. Gen., June Striegel Doughty, Asst. Atty. Gen., Jefferson City, for respondent.

Before FENNER, P.J., and SHANGLER and SMART, JJ.

Motion for Rehearing and/or Transfer to Supreme Court Denied July 27, 1993.

FENNER, Presiding Judge.

Appellant, Four Rivers Home Health Care, Inc. (Four Rivers), appeals the decision of the Administrative Hearing Commission (AHC) finding Four Rivers liable for unpaid sales and use tax, interest and additions as assessed by the Director of Revenue (Director).

Four Rivers sells and rents durable medical equipment and oxygen on a wholesale and retail...

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