Fred Weber, Inc. v. Dir. of Revenue
Annotate this CaseRespondent was a Missouri corporation that sold rock base and asphalt from its quarries and asphalt plants to paving companies to be used to construct and resurface roads and parking lots. Respondent petitioned the Director of Revenue for a sales tax refund under Mo. Rev. Stat. 144.054.2, claiming that the resurfacing process qualified for the exemption. The Director denied the refund. The Administrative Hearing Commission (AHC) reversed and entered a decision in favor of Respondent. The Supreme Court reversed, holding that the AHC misapplied section 144.054.2 when it determined that the paving companies were engaged in “manufacturing,” “processing,” “compounding,” or “producing” roads and parking lots, and therefore, Respondent was not entitled to a refund of sales tax paid on the products it sold to the paving companies.
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