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HOLM v. DIRECTOR OF REVENUE

No. SC 85928.

148 S.W.3d 313 (2004)

David B. and Karen M. HOLM, Respondents, v. DIRECTOR OF REVENUE, Appellant.

Supreme Court of Missouri, En Banc.

November 9, 2004.

Attorney(s) appearing for the Case

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

David B. Holm, Cooksville, Maryland or David B. Holm, Westminster, Maryland, for Respondents.

RONNIE L. WHITE, Chief Justice.

I.

The Holms challenged the Director of Revenue's (Director) assessment of sales tax and penalties on their purchase of a vehicle while they were living in Missouri. The Administrative Hearing Commission (AHC) ruled the Holms were not liable for the tax and penalties, and the Director seeks review of that decision. Because this case involves the construction of the state's revenue laws, and because by statute petitions for...

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