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FIVE DELTA ALPHA v. DIRECTOR OF REVENUE

No. SC 94224

458 S.W.3d 818 (2015)

FIVE DELTA ALPHA, LLC, Appellant, v. DIRECTOR OF REVENUE, Respondent.

Supreme Court of Missouri, en banc.

Opinion issued February 24, 2015.

Attorney(s) appearing for the Case

Five Delta Alpha was represented by Paul V. Herbers , James E. Cooling , Lisa D. Holt and Chad E. Voss of Cooling and Herbers PC in Kansas City, (816) 474-0777.

The director was represented by Solicitor General James R. Layton of the attorney general's office, in Jefferson City, (573) 751-3321, and Spencer Adam Martin of the department of revenue in Jefferson City, (573) 751-0961.

PER CURIAM

Five Delta Alpha, LLC ("FDA") filed a complaint with the Administrative Hearing Commission ("AHC"), appealing the denial by the Director of Revenue ("Director") of FDA's use tax refund claim on its purchase and subsequent lease of an aircraft to JetSelect, LLC ("JetSelect"). The AHC denied FDA the refund, finding the lease to JetSelect did not constitute a "sale" for purposes of the statutory exemption...

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