Ben Hur Steel Worx, LLC v. Dir. of Revenue
Annotate this CaseAppellant in this case was a subcontractor that purchased steel beams and other steel components that were used to fulfill Appellant's contracts to construct steel frames for large-scale commercial buildings and structures. Appellant filed a petition with the Director of Revenue for sales and tax refunds under Mo. Rev. Stat. 144.054.2, which exempts “materials used or consumed in the manufacturing, processing, compounding, mining, or producing of any product” from sales tax. The Director concluding that Appellant did not meet the requirements for a tax exemption under section 144.054.2. The Administrative Hearing Commission affirmed. The Supreme Court affirmed, holding that because Appellant was using steel beams, plates, angles, and other components to fulfill its construction contracts, an activity not exempt under the plain and ordinary language of section 144.054.2, it failed to meet the statutory criteria for a sales and use tax exemption.
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