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Petitioner sought review of the administrative hearing decision that ruled petitioner was not entitled to the resale exception from sales tax and therefore was liable for tax on furnishings it sold to a hotel chain for use in guest rooms.
Where the resale exception applied only when title to or ownership of tangible personal property was transferred for consideration and did not apply when merely the right to use, store or consume the property had been transferred, petitioner was not entitled to a sales tax exemption where it could not show it had transferred title to or ownership of the furniture.
Fischer, J., dissenting: “Because DI Supply has shown it resold the room furnishings to its customers in line with this Court’s construction of § 144.605(7), the Administrative Hearing Commission’s (AHC) decision should be reversed and DI Supply should be exempt from paying sales tax on the disputed items.”
Judgment is affirmed.
DI Supply I LLC v. Director of Revenue (MLW No. 74714/Case No. SC97932 – 19 pages) (Supreme Court of Missouri, Powell, J.) Petition for Review of a Decision of the Administrative Hearing Commission, Dandamudi, C. (Carol L. Iles, Jefferson City, and B. Derek Rose, St. Louis, for appellant) (Emily A. Dodge, Jefferson City, and Christopher R. Fehr, Jefferson City, for respondent)
