HARPER v. DIRECTOR OF REVENUE

No. 76340.

872 S.W.2d 481 (1994)

Gary D. HARPER, d/b/a Harper's Market, Successor to Joan M. Harris, Respondent, v. DIRECTOR OF REVENUE, Appellant.

Supreme Court of Missouri, En Banc.

March 22, 1994.


Attorney(s) appearing for the Case

Jeremiah W. (Jay) Nixon, Atty. Gen., Gretchen Garrison Hunter, Asst. Atty. Gen., Jefferson City, for appellant.

Mark French, Charleston, for respondent.


THOMAS, Judge.

The Director issued an assessment of unpaid sales and use tax to Harper. Harper appealed the assessment to the Administrative Hearing Commission (AHC). The AHC found in Harper's favor, and the Director now petitions this Court for review. We affirm.

I.

Harper owns and operates Harper's Market. He purchased inventory of the former Harris Market and, on November 30, 1992, began leasing the building where Harris Market had been located...

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