Opinion ID: 2381394
Heading Depth: 1
Heading Rank: 6

Heading: Exemption Certificates for Interstate Transactions

Text: The Administrative Hearing Commission found Videotech's sales to customers located outside Missouri were exempt as sales in interstate commerce. § 144.030.1; Odorite of America, Inc. v. Director of Revenue, 713 S.W.2d 833 (Mo. banc 1986). The Commission also found, however, that because appellant collected no exemption certificates as required by section 144.210.1, she was unable to receive the benefit of the exemption. Appellant argues a seller may sustain its burden of proof in other ways besides by an exemption certificate, citing Overland Steel, Inc. v. Director of Revenue, 647 S.W.2d 535 (Mo. banc 1983). She also asserts that because at certain points during the audit, the auditor removed some transactions previously considered taxable events when appellant presented other evidence of exemption, an estoppel-reliance was created and the Director cannot be allowed to contend the certificate's absence is conclusive. The plain language of section 144.210.1 requires that, absent an exemption  certificate, the appellant cannot be afforded the benefit of an exemption. Van Cleave Printing Co. v. Director of Revenue, 784 S.W.2d 794 (Mo. banc 1990). The sales transactions at issue, most of which dated back to 1985, conducted without the collection of sales tax or an exemption certificate, are not the subject of estoppel by any act or representation by the Director of Revenue during its audit over one year later.