Supreme Court of Missouri / Jun 25, 2019
David and Jill Kehlenbrink, Respondents, vs. Director of Revenue, Appellant.
David and Jill Kehlenbrink sought a sales tax refund after purchasing a new vehicle, arguing they should receive credit for the sale proceeds of four previously owned vehicles. The Administrative Hearing Commission (AHC) reversed the Director of Revenue's denial, finding the relevant statute ambiguous and allowing credit for multiple vehicles. The Supreme Court of Missouri reversed the AHC's decision, holding that Section 144.025.1 unambiguously permits sales tax credit for the proceeds of only one vehicle against the purchase price of a new vehicle. The case was remanded for further proceedings consistent with this interpretation.