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ALBERICI CONSTRUCTORS v. DIR. OF REVENUE

No. SC 93771

452 S.W.3d 632 (2015)

ALBERICI CONSTRUCTORS, INC., Appellant, v. DIRECTOR OF REVENUE, Respondent.

Supreme Court of Missouri, en banc.

Opinion issued January 13, 2015.

Attorney(s) appearing for the Case

Edward F. Downey , Carol L. Iles , Bryan Cave LLC, Jefferson City, for Alberici.

Deputy Solicitor General Jeremiah J. Morgan , Attorney General's Office, Jefferson City, for Director.

Alberici Constructors, Inc., seeks review of a decision of the administrative hearing commission (AHC) denying Alberici's claim for a refund of use taxes paid. In its petition for review, Alberici asserts the AHC erred in finding it owed use taxes on Alberici's out-of-state rentals of cranes and a welder because the...

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