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BUSINESS AVIATION v. DIRECTOR OF REVENUE

No. SC 97475.

579 S.W.3d 212 (2019)

BUSINESS AVIATION, LLC and Vaughn C. Zimmerman, et al., Appellants, v. DIRECTOR OF REVENUE, Respondent.

Supreme Court of Missouri, en banc.

Opinion issued July 16, 2019.

Attorney(s) appearing for the Case

Business Aviation was represented by Lowell D. Pearson of Husch Blackwell LLP, in Jefferson City, (573) 635-9118, and Laura C. Robinson and Michael A. Cosby of Husch Blackwell LLP, in Springfield, (417) 268-4000.

The director was represented by Emily A. Dodge of the attorney general's office, in Jefferson City, (573) 751-3321, and Benjamin C. Slawson of the department of revenue, in Jefferson City, (573) 751-2580.

Business Aviation LLC and its members (collectively, "Appellants")1 appeal the Administrative Hearing Commission's ("AHC") decision assessing use tax, additions to tax, and interest against Appellants as a result of Business Aviation's purchase of an aircraft. The aircraft was purchased in Kansas...

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