Nonappropriated Activities of Military Services (Rescinded November 30, 2000)

AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 030-6 was last filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March 30, 1976. Rescinded: Filed May 24, 2000, effective Nov. 30, 2000. State ex rel. Thompson-Stearns-Roger v. Schaffner, 489 SW2d 207 (1973). The legislature’s repeal of old section 144.261 and enactment of new section 144.261 abolished the need for review by the tax commission before judicial review could be sought. Act can only properly be held to have intended to restore the prior system of direct judicial review, without intervening administrative review, of the director’s (of revenue) decisions in sales tax matters. Therefore, after the director had rejected claimant’s request for refund of sales and use tax, claimant was entitled to direct judicial review by mandamus, without need to seek review of decision by State Tax Commission. United States v. New Mexico, 455 U.S. 720, 102 S.Ct. 1373 (1982). New Mexico’s sales tax was not invalid as applied to purchases made by contractors having contracts with the federal government for construction and repair work on governmentowned property, even where title passed directly from vendors to the federal government.