David Kehlenbrink and Jill Kehlenbrink, Respondents v. Director of Revenue, Appellant.

Summary

The Court held that the plain language of section 144.025.1 permits a taxpayer to credit the proceeds from only one qualifying vehicle sale against the purchase price of a newly purchased vehicle when calculating sales tax. Because the Kehlenbrinks had credited proceeds from four vehicle sales, the Administrative Hearing Commission erred by finding the statute ambiguous and awarding a refund. The Court reversed the Commission's decision and remanded the case.