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  5. 896 S.W.2d 633 (1995)
 

RYDER STUDENT TRANSP. SVCS. v. REVENUE DIR.

No. 77493.

896 S.W.2d 633 (1995)

RYDER STUDENT TRANSPORTATION SERVICES, INC., Respondent, v. DIRECTOR OF REVENUE, STATE OF MISSOURI, Appellant.

Supreme Court of Missouri, En Banc.

April 25, 1995.

Attorney(s) appearing for the Case

Jeremiah W. (Jay) Nixon, Atty. Gen., Norman E. Siegel, Asst. Atty. Gen., Jefferson City, for appellant.

Juan D. Keller, John P. Barrie, Carole Lewis Iles, St. Louis, for respondent.

HOLSTEIN, Judge.

The director of revenue (director) appeals a decision by the Administrative Hearing Commission (AHC). Ryder Student Transportation Services, Inc. (Ryder) provides charter bus and shuttle bus services. Those services were held not to involve the sale of "tickets" and not to be subject to sales tax under Chapter 144.1 The director seeks review of that decision. Review of a decision of the AHC involving the construction of...

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