
    Barbara J. DUGGAN, Appellant, v. DIRECTOR OF REVENUE, ST. CHARLES COUNTY, Missouri, Respondent.
    No. WD 48543.
    Missouri Court of Appeals, Western District.
    April 12, 1994.
    Motion for Rehearing and/or Transfer to Supreme Court Denied May 31, 1994.
    Application to Transfer Denied Aug. 15, 1994.
    Lester W. Duggan, Jr., St. Charles, for appellant.
    
      Jeremiah W. (Jay) Nixon, Atty. Gen., Gretchen Garrison-Hunter, Asst. Atty. Gen., Jefferson City, for Director of Revenue.
    Thomas W. Rynard, Terry C. Alien, Craft, Fridkin & Rhyne, Jefferson City, Steven A. Martin, County Counselor, St. Charles, for St. Charles County.
    Before TURNAGE, C.J., P.J., and LOWENSTEIN and HANNA, JJ.
   ORDER

PER CURIAM.

Barbara Duggan appeals the decision of the Administrative Hearing Commission denying her application for a refund of county sales taxes.

The decision of the Administrative Hearing Commission is affirmed. Rule 84.16(b).  