Business Aviation, LLC and Vaughn C. Zimmerman, Appellants v. Director of Revenue, Respondent.

Summary

The Supreme Court of Missouri held that Business Aviation's lease of an aircraft to a common carrier transferred the right to use the aircraft for valuable consideration, satisfying the statutory definition of a sale and qualifying for the resale use‑tax exemption. Accordingly, the Administrative Hearing Commission's decision imposing use tax was reversed and the case remanded.