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GOTT v. DIRECTOR OF REVENUE

No. SC 98444.

615 S.W.3d 52 (2020)

John Charles GOTT, d/b/a Gott's To Go, Appellant, v. DIRECTOR OF REVENUE, Respondent.

Supreme Court of Missouri, en banc.

Opinion issued December 22, 2020.

Attorney(s) appearing for the Case

Gott was represented by B. Edwin Bloomfield of the Law Office of B. Edwin Bloomfield LC in Springfield, (417) 886-3100.

The director was represented by Jason K. Lewis of the attorney general's office in St. Louis, (573) 751-3321, and Benjamin C. Slawson of the department of revenue in Jefferson City.

John Charles Gott (hereinafter, "Owner") owns and operates a sole proprietorship that provides portable toilets to customers. Owner petitions this Court for review of the administrative hearing commission's (hereinafter, "AHC") decision, which determined he was liable for unpaid sales tax, use tax, as well as...

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