Supreme Court of Missouri / Dec 22, 2020
John Charles Gott, d/b/a Gott's To Go, Appellant, vs. Director of Revenue, Respondent.
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.