801 Skinker Boulevard Corp. v. Dir. of RevenueAnnotate this Case
801 Skinker Boulevard Corporation (801), a corporation operating as a residential cooperative, sought a refund for sales taxes under Mo. Rev. Stat. 144.030.2, which indicates that utilities purchased for residential units for common areas and facilities shall be deemed to be for domestic use. The refund request concerned state sales tax charged and paid on electric and natural gas utilities purchased from 2006 through 2009. 801 filed for a refund of sales tax on its Union Electric (Ameren) and Laclede Gas Company (Laclede) bills. Ameren and Laclede also filed for refunds on behalf of 801. Ameren and Laclede's applications were denied. 801, Ameren, and Laclede (Taxpayers) subsequently filed a request for a refund of sales tax with the Administrative Hearing Commission, alleging that the utilities were purchased for domestic use by the individual owners and residents of 801 in accordance with section 144.030.2. The Commission denied the request. The Supreme Court reversed and ordered a full refund of the sales tax paid, holding that Taxpayers were entitled to the exemption and refund of their sales taxes pursuant to section 144.190.2, as 801's utility purchases were deemed by statute to be for "domestic use" and, thus, were exempt from sales tax.