Dean MacHinery Co. v. Director of Revenue

WHITE, Judge.

Director of Revenue (“Director”) appeals a decision of the Administrative Hearing Commission (“AHC”) excluding purchases of certain parts by Dean Machinery Co. (“Dean”) from sales tax. 1 We must determine if there is a “sale” of these parts to customers under § 144.010.1(7), RSMo 1994. Jurisdiction is proper because this case involves construction of state revenue laws. Mo. Const. art. V, § 3. We affirm.

I

Dean sells, services, and repairs heavy industrial equipment manufactured by Caterpillar Co. Dean charges customers for parts used in repairs and collects sales tax on those…