(DOWNLOAD) "Jackson Excavating Company v." by Supreme Court of Missouri " Book PDF Kindle ePub Free
eBook details
- Title: Jackson Excavating Company v.
- Author : Supreme Court of Missouri
- Release Date : January 23, 1983
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 62 KB
Description
The sole question presented on this appeal is whether machinery and equipment used to process raw water into potable water is machinery used in manufacturing and, thus, exempt from the sales and use tax. In 1977, petitioner, Jackson Excavating Company, entered into a contract with Missouri Utilities Company of Cape Girardeau, Missouri, to construct a water treatment purification plant, known as Treatment Plant No. 2. In the course of completing the contract, petitioner purchased and installed certain machinery and equipment necessary to purify water for human consumption. On December 27, 1979, respondent, the Missouri Department of Revenue, assessed petitioner for unpaid use tax in the amount of $4,378.52, based upon an audit covering the period from January 1, 1977, to December 31, 1978. On January 9, 1980, petitioner filed a petition for review with the Administrative Hearing Commission claiming the machinery and equipment was exempt from the use tax pursuant to § 144.030.3(4), RSMo. 1978. 1