Supreme Court of Missouri / Dec 18, 2018
Crescent Plumbing Supply Company, Appellant, vs. Director of Revenue, Respondent.
Crescent Plumbing Supply Company sought a refund of sales tax, which the Director of Revenue and the Administrative Hearing Commission denied as untimely. Crescent argued its refund request was timely under a regulation that allowed filing within three years of the tax return's due date, contending its transactions constituted a single sale. The Missouri Supreme Court affirmed the AHC's decision, holding that the three-year refund period runs from the date of overpayment, which is when the tax was remitted, and that the transactions were separate sales under the sales tax code.