Opinion
PER CURIAM.
Jason Preston was a resident of Kansas. He purchased a car in Blue Springs, Missouri, placed his Kansas license plates on the motor vehicle, and drove immediately to Kansas. He did not register the car in Missouri and paid no sales tax or other fees. The director of revenue sought to impose the tax and fees. The administrative hearing commission (AHC) determined that Preston was not a Missouri resident, did not drive an unregistered car...
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