Court Opinion

ID: 9661692
Source: CourtListenerOpinion
Date Created: 2023-08-23 22:46:47.388734+00
Date Added: 2024-06-11T18:14:32.692148
License: Public Domain

ON MOTION FOR REHEARING
PER CURIAM:
In its motion for rehearing, respondent argues that, with respect to the film bags, the Court overlooked its claim that purchases of these items were exempt under Section 144.615(6), RSMo. 1969, as “Tangible personal property held by processors, * * * manufacturers, * * * solely for resale in the regular course of business.” The hearing officer determined the taxability of this item on the basis presented by the taxpayer’s request for review which was required to state “ * * * the reasons why a hearing should be granted * * *.” § 144.680, RSMo 1969 (now repealed, Laws of Mo.1978, p. 441, § 1). Film bags were not specifically mentioned in the request for hearing and the hearing officer considered them under the general claim of exemption under Section 144.030.-3(1). His finding on that issue was the subject of the review in the circuit court and in this Court. A reviewing court has no authority to grant relief on grounds neither presented to nor considered by the Director.
Respondent also suggests that the case of Smith Beverage Co. of Columbia, Inc. v. Spradling, 533 S.W.2d 606 (Mo.1976), would authorize this Court to remand the issue of exemption of pallet purchases to the Director of Revenue for the taking of additional evidence. Smith was an action for declaratory judgment regarding the validity of a rule of the Director of Revenue. It was determined adversely to the Director of *182Revenue in the trial court. Upon review, the Court found the record totally lacking in evidence to support the trial court’s conclusion, no evidence having been offered pertinent to the issue presented. The judgment was reversed and the cause remanded with suggestions as to what evidentiary matters should be covered on a trial.
This case is in a different posture. Respondent requested a hearing before the Director and was given the opportunity to support its claim for exemption. Except for the findings of the hearing officer, this Court does not know what evidence was actually heard on the issue. In the absence of a transcript, the parties stipulated that the findings of the hearing officer should provide the basis for judicial review. Review of such findings in this Court led to the conclusion that respondent had not met its burden of establishing its claim for exemption. In these circumstances, a further hearing on the issue is not in order.
Motion for rehearing overruled.