{"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 Missouri slip opinions may be modified or withdrawn; consult the official source.","party":{"slug":"john-charles-gott-d/b/a-gotts-to-go","displayName":"John Charles Gott, d/b/a Gott's To Go","totalCases":1},"cases":[{"caseId":"mo:sc98444:2020-12-22","opinionId":"1a86c9e6-a09a-5882-b266-46cecc28c1fa","slug":"john-charles-gott-dba-gotts-to-go-appellant-v-director-of-revenue-respond-c98444","caseName":"John Charles Gott, d/b/a Gott's To Go, Appellant, vs. Director of  Revenue, Respondent.","caseNumber":"SC98444","court":"mo","courtLabel":"Supreme Court of Missouri","decisionDate":"2020-12-22","year":2020,"display_summary":"John Charles Gott, operating Gott's To Go, appealed an Administrative Hearing Commission (AHC) decision finding him liable for unpaid sales tax, use tax, additions to tax, and statutory interest related to portable toilet rentals. The AHC determined Gott failed to collect and remit sales tax on rentals of tangible personal property and use tax on out-of-state purchases. The Missouri Supreme Court affirmed the AHC's decision, holding that portable toilet rentals are taxable tangible personal property and that Gott failed to meet his burden to demonstrate an exemption.","primaryTopic":"administrative-law","topicSlugs":["administrative-law","other","appellate-procedure","standard-of-review"],"outcomeNorm":"mixed","officialSourceUrl":"https://www.courts.mo.gov/file.jsp?id=170813","detailUrl":"https://ott.law/missouri-courts/opinions/john-charles-gott-dba-gotts-to-go-appellant-v-director-of-revenue-respond-c98444","relatedPracticeAreas":[{"slug":"real-estate","label":"Real Estate","href":"/practice-areas/real-estate","score":20,"source":"tag","url":"https://ott.law/practice-areas/real-estate"},{"slug":"litigation","label":"Civil Litigation","href":"/practice-areas/litigation","score":12,"source":"topic","url":"https://ott.law/practice-areas/litigation"}],"role":"appellant"}]}