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BARTLETT INTERNATIONAL v. DIR. OF REVENUE

No. SC 95205.

487 S.W.3d 470 (2016)

BARTLETT INTERNATIONAL, INC., and Bartlett Grain Co., L.P., Respondents, v. DIRECTOR OF REVENUE, Appellant.

Supreme Court of Missouri, en banc.

Opinion issued May 3, 2016.

Attorney(s) appearing for the Case

The director was represented by Deputy Solicitor General Jeremiah J. Morgan of the attorney general's office in Jefferson City, (573) 751-3321.

Bartlett was represented by Derek T. Teeter , Jason A. Reschly and Michael T. Raupp of Husch Blackwell LLP in Kansas City, (816) 983-8000.

The Director of Revenue (Director) seeks review of the Administrative Hearing Commission's (AHC) determination that Bartlett International Inc. and Bartlett Grain Co. L.P. (Bartlett) did not owe use tax on service charges it paid to install a grain conveyor at one of its grain elevators in Missouri. The Director claims that...

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