CARFAX, INC. v. DIRECTOR OF REVENUE

No. SC 99367.

653 S.W.3d 415 (2022)

CARFAX, INC., Respondent, v. DIRECTOR OF REVENUE, Appellant.

Supreme Court of Missouri, en banc.

Rehearing Denied November 1, 2022.


Attorney(s) appearing for the Case

The director was represented by Michael E. Talent of the attorney general's office in St. Louis, (573) 751-3321.

Carfax was represented by Carole L. Iles of Bryan Cave Leighton Paisner LLC in Jefferson City, (573) 556-6621; and Benjamin A. Ford of Bryan Cave Leighton Paisner LLC in St. Louis, (314) 259-2000.


The Director of Revenue seeks review of the Administrative Hearing Commission's ("AHC's") decision that the purchases by Carfax, Inc. ("Carfax"), of certain equipment (the "Disputed Equipment") used to create Vehicle History Reports ("VHRs") were exempt from sales and use taxes under sections 144.030.2(5)

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