EMERSON ELEC. CO. v. DIRECTOR OF REVENUE

No. SC 85513.

133 S.W.3d 31 (2004)

EMERSON ELECTRIC CO., Appellant, v. DIRECTOR OF REVENUE, Respondent.

Supreme Court of Missouri, En Banc.

March 30, 2004.


Attorney(s) appearing for the Case

Ann K. Covington, Juan D. Keller, B. Derek Rose, St. Louis, Edward F. Downey, Jefferson City, for Appellant.

Jeremiah W. (Jay) Nixon, Atty. Gen., James R. Layton, State Solicitor, Jefferson City, for Respondent.


RONNIE L. WHITE, Chief Justice.

I.

Emerson Electric Company, (Emerson) filed a timely refund claim with the Director of Revenue (DOR) for return of a use tax associated with the purchase of a company aircraft.1 The DOR denied the claim, and the Administrative Hearing Commission (AHC) affirmed. The decision of the AHC is reversed, and the cause is remanded.

II.

Emerson...

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