Union Elec. Co. v. Dir. of Revenue
Annotate this CaseSchnucks grocery stores purchased electricity and natural gas from Union Electric Company, doing business as Ameren Missouri, to operate equipment such as ovens, retarders, and proofers in its bakery departments. Ameren sought a refund for sales tax paid on the energy provided to forty Schnucks stores, alleging that the bakery departments’ energy costs fell within a statutory sales tax exemption for energy used in “processing” products. The Director of Revenue denied the refund request. The Administrative Hearing Commission affirmed, finding that Schnucks’ use of energy to prepare the baked goods for sale and consumption did not constitute “processing” of products. The Supreme Court affirmed, holding that “processing,” as used in Mo. Rev. Stat. 144.054.2, does not include in-store preparation of cooked goods for retail sale.
Some case metadata and case summaries were written with the help of AI, which can produce inaccuracies. You should read the full case before relying on it for legal research purposes.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.