Fenix Constr. Co. of St. Louis v. Dir. of Revenue
Annotate this CaseFenix Construction Company of St. Louis, Five Star Ready-Mix Concrete Company and Horstmeyer Enterprises, Inc. (collectively, Taxpayers) filed sales tax refund claims for their purchases of materials used to construct tilt-up concrete walls. Taxpayers asserted that the materials fell within the Mo. Rev. Stat. 144.054.2 tax exemption for materials used in “manufacturing…any product.” The director of revenue denied the claims. The Administrative Hearing Commission (AHC) also denied the refund claims, determining that the tax exemption was inapplicable because the tilt-up concrete walls were not a “product” pursuant to section 144.054.2. The Supreme Court affirmed, holding that the AHC correctly determined that Taxpayers did not establish that the tilt-up concrete walls were a “product” as that term is used in section 144.054.2.
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