BLEVINS ASPHALT CONSTR. CO. v. DIRECTOR OF REVENUE

No. 79000.

938 S.W.2d 899 (1997)

BLEVINS ASPHALT CONSTRUCTION COMPANY, Appellant, v. DIRECTOR OF REVENUE, Respondent.

Supreme Court of Missouri, En Banc.

February 25, 1997.


Attorney(s) appearing for the Case

Lisa McKay, D. Patrick Sweeney, Springfield, for Appellant.

Jeremiah W. (Jay) Nixon, Attorney General, Evan J. Buchheim, Assistant Attorney General, Jefferson City, for Respondent.


BENTON, Judge.

The Administrative Hearing Commission upheld the Director's assessment of sales and use tax on Blevins Asphalt Construction Company for: (1) paving materials that it purchased and then used to meet its installation contracts; (2) sales to out-of-state municipalities; and (3) paving equipment. This Court has jurisdiction of Blevins' appeal. Mo. Const. art V, § 3; § 621.189.1 Affirmed.

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