Custom Hardware Eng'g & Consulting, Inc. v. Dir. of Rev.
Annotate this CaseCustom Hardware Engineering (CHE) appealed an Administrative Hearing Commission (AHC) decision determining that CHE was liable for use tax plus interest and additions to tax on its purchases of parts for use in fulfilling maintenance contracts. CHE asserted that is was not liable for any use tax because it did not use the parts and, instead, retained them for "temporary storage" as provided in Mo. Rev. Stat. 144.605(13). The Supreme Court affirmed the AHC decision, holding (1) the record demonstrated that CHE used the parts for testing and certification on behalf of its customers; and (2) therefore, CHE was liable for use tax as provided in Mo. Rev. Stat. 144.610.
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