(DOWNLOAD) "Mcdonnell Douglas Corporation v. Director" by Supreme Court of Missouri * eBook PDF Kindle ePub Free
eBook details
- Title: Mcdonnell Douglas Corporation v. Director
- Author : Supreme Court of Missouri
- Release Date : January 27, 1997
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 64 KB
Description
en banc In this case, we determine whether respondent, McDonnell Douglas Corporation, is entitled to a refund for use taxes it paid on tangible personal property purchased to fulfill its contracts with the United States Government. The Administrative Hearing Commission (AHC) concluded that respondent was entitled to the refund for the claim period at issue. The Director of Revenue filed a petition for review in this Court. We have jurisdiction because this case involves construction of the revenue laws of this state. Mo. Const. art. V, sec. 3. We now affirm the decision of the AHC. On August 22, 1994, McDonnell Douglas Corp. (MDC), an aerospace manufacturing company with its corporate headquarters in St. Louis, Missouri, filed a complaint challenging the Director of Revenue's (the Director) denial of a refund claim for use tax paid for the period of July 1990 through September 1993. During this time period, MDC entered into contracts with the United States Government (the government) for the manufacture of military aircraft and missiles. In the performance of these contracts, MDC purchased overhead materials and supplies for which it paid use tax to Missouri. In presenting its request for a refund to the Director, MDC claimed that the purchases were exempt from use tax because they were purchases for resale under sec. 144.615(6), RSMo 1986. 1 After the Director denied the request, the AHC determined that MDC's transfer of overhead property to the government qualified for the resale exemption. The Director now challenges this determination. We review the decision of the AHC to determine if it is ""authorized by law and supported by competent and substantial evidence upon the whole record."" Sec. 621.193, RSMo 1994.