{"disclaimer":"This is a summary of public court records and is not legal advice. Missouri slip opinions may be modified or withdrawn; consult the official source.","party":{"slug":"business-aviation-llc-and-vaughn-c-zimmerman-et-al","displayName":"Business Aviation, LLC and Vaughn C. Zimmerman, et al.","totalCases":1},"cases":[{"caseId":"mo:sc97475:2019-07-16","opinionId":"b0227a98-87b7-5fa8-9de8-9788b73810af","slug":"business-aviation-llc-and-vaughn-c-zimmerman-et-al-appellants-v-director-c97475","caseName":"Business Aviation, LLC and Vaughn C. Zimmerman, et al., Appellants, vs. Director of Revenue, Respondent.","caseNumber":"SC97475","court":"mo","courtLabel":"Supreme Court of Missouri","decisionDate":"2019-07-16","year":2019,"display_summary":"Business Aviation LLC purchased an aircraft in Kansas and leased it to Burgess Aircraft Management LLC, a common carrier in Missouri. The Administrative Hearing Commission (AHC) assessed use tax, finding the lease was not a \"sale\" for valuable consideration, thus not qualifying for a resale exemption. The Missouri Supreme Court reversed the AHC's decision, holding that the lease agreement constituted a sale because the right to use the aircraft was transferred to a common carrier for valuable consideration, thereby qualifying for the resale use tax exemption. The Court also clarified that the right to use does not need to be \"fully\" transferred for a lease to constitute a sale under Chapter 144.","primaryTopic":"administrative-law","topicSlugs":["administrative-law","other","contracts","standard-of-review"],"outcomeNorm":"mixed","officialSourceUrl":"https://www.courts.mo.gov/file.jsp?id=142455","detailUrl":"https://ott.law/missouri-courts/opinions/business-aviation-llc-and-vaughn-c-zimmerman-et-al-appellants-v-director-c97475","relatedPracticeAreas":[{"slug":"family","label":"Family Law","href":"/practice-areas/family","score":20,"source":"tag","url":"https://ott.law/practice-areas/family"},{"slug":"corporate","label":"Corporate Law","href":"/practice-areas/corporate","score":18,"source":"topic","url":"https://ott.law/practice-areas/corporate"},{"slug":"real-estate","label":"Real Estate","href":"/practice-areas/real-estate","score":6,"source":"text","url":"https://ott.law/practice-areas/real-estate"}],"role":"appellant"}]}