McCOLLUM v. DIRECTOR OF REVENUE

No. 77670.

906 S.W.2d 368 (1995)

David K. McCOLLUM, Appellant, v. DIRECTOR OF REVENUE, Respondent, and St. Charles County, Intervenor-Respondent.

Supreme Court of Missouri, En Banc.

Rehearing Denied October 24, 1995.


Attorney(s) appearing for the Case

Lester W. Duggan, Jr., St. Charles, for appellant.

Jeremiah W. Nixon, Atty. Gen., F. Martin Dajani, Asst. Atty. Gen., Jefferson City, for respondent.

Joan Leykam, County Counselor, Stephanie Gastman, Harold A. Ellis, Asst. County Counselors, St. Charles County, St. Charles, for intervenor-respondent.


PER CURIAM.

On March 19, 1991, Appellant David McCollum purchased a 1988 Honda from a car dealer in St. Charles County. McCollum was charged a total of $51.95 for two separate county sales taxes. He now seeks a refund of that amount on the ground that the taxes were unlawfully imposed. The Director of Revenue denied the claim on April 13, 1994. The Administrative Hearing Commission (AHC), after a hearing, upheld the Director's determination, and McCollum now appeals...

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