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LALANI v. DIRECTOR OF REVENUE

No. SC 94097.

452 S.W.3d 147 (2014)

Mumtaz LALANI, Appellant, v. DIRECTOR OF REVENUE, Respondent.

Supreme Court of Missouri, en banc.

Opinion issued December 9, 2014.

Attorney(s) appearing for the Case

Lalani was represented by Jeffrey S. Damerall of St. Louis.

The director was represented by Solicitor General James R. Layton and Deputy General Counsel Andrew J. Hirth of the attorney general's office in Jefferson.

Mumtaz Lalani petitioned for review of an Administrative Hearing Commission (AHC) decision determining that he was liable for the 10-percent tax imposed on the "first sale of tobacco products, other than cigarettes, within this state ..." Section 149.160.1 This Court has jurisdiction pursuant...

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