Missouri Administrative Hearing Commission ruled that the sale of a truck that
was voided because of fraudulent misrepresentations by the seller was not
subject to state sales tax.
to a news article in the Jan. 15, 2004, State
Laws Newsletter by Robert C. Pitcher, the truck dealer told the prospective
purchaser that the vehicle had not been in any serious accidents and had passed
a recent inspection.
information was incorrect, the Newsletter reported, and the purchaser bought the truck relying on what he was told.
That voided the sales contract, and the commission concluded that legally,
there had been no transaction to tax. The case – referred to by the commission
as Gannon, docket no. 03-0142 RV –
was decided Nov. 14, 2003.