133 S.W.3d 31 | Mo. | 2004
I.
Emerson Electric Company, (Emerson) filed a timely refund claim with the Di
II.
Emerson purchased a Falcon 900 EX aircraft to use for the interstate transport of its employees, customers and potential customers. Emerson remitted $1,160,847.48 in Missouri use tax on the purchase, but, subsequently, filed a timely refund claim based upon its recognized status as a Registered Property Carrier, a type of common carrier.
III.
This Court reviews the AHC’s interpretations of revenue statutes “de novo.”
2. There are also specifically exempted from the provisions of the local sales tax law as defined in section 32.085, RSMo, section 238.235, RSMo, and sections 144.010 to 144.525 and 144.600 to 144.745 and from the computation of the tax levied, assessed or payable pursuant to the local sales tax law as defined in section 32.085, RSMo, section 238.235, RSMo, and sections 144.010 to 144.525 and 144.600 to 144.745:
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(20) All sales of aircraft to common carriers for storage or for use in interstate commerce ...
While chapter 144 lacks a definition of “common carrier,” Emerson qualifies as a common carrier pursuant to sections 390.020 and 622.600(4).
. Emerson, a Missouri corporation headquartered in St. Louis, has major operations in over thirty states.
. See section 390.020. All statutory citations refer to RSMo 2000 unless otherwise specified.
. Acme Royalty Co. v. Director of Revenue, 96 S.W.3d 72, 74 (Mo. banc 2002).
. Sunday School Bd. of Southern Baptist Convention v. Mitchell, 658 S.W.2d 1, 4 (Mo. banc 1983).
. Section 390.020(6) defines a "common carrier” as "any person which holds itself out to the general public to engage in the transportation by motor vehicle of passengers or property for hire or compensation upon the public highways and airlines engaged in intrastate commerce.” Section 622.600(4) defines a "registered property carrier”, as "a person who is entitled pursuant to subdivision (3) of this subsection to engage in the transportation by motor vehicle of property, except household goods, for hire or compensation in intrastate commerce on the public highways in this state. This term is included within the term 'common carrier’ as defined in section 390.020, RSMo.”