(DOWNLOAD) "Richard L. Jones v. Director Revenue" by Supreme Court of Missouri # eBook PDF Kindle ePub Free
eBook details
- Title: Richard L. Jones v. Director Revenue
- Author : Supreme Court of Missouri
- Release Date : January 02, 1992
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 58 KB
Description
Richard L. Jones filed a petition before the Administrative Hearing Commission seeking a redetermination of the Director of
Revenue's final decision that Mr. Jones is not due a refund of sales tax under § 144.071, RSMo Supp. 1991. The Director
moved for summary judgment; Mr. Jones also moved for summary judgment. The Commission sustained the Director's motion and
overruled Jones' motion. Mr. Jones appealed. The decision of the Commission is affirmed. The facts are not in dispute. Mr. Jones purchased a boat, trailer, and two outboard motors from Bass Pro Shops of Springfield.
The items of tangible, personal property were new, not previously owned. Mr. Jones made payment and received possession of
all items on March 26, 1991. On May 16, 1991, Jones paid sales tax in the amount of $480.47 on the purchases and applied for
Missouri certificates of title and registration on each item. The Director issued marine certificates of title to Jones for
the boat and two motors on June 7, 1991. The Director issued a certificate of title for the trailer on June 13, 1991.
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