Business Aviation, LLC and Vaughn C. Zimmerman, et al. Missouri Cases
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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.