DST Systems, Inc. v. Director of Revenue

WOLFF, Judge.

DST Systems, Inc., 1 challenges the director’s denial of sales and use tax exemption for mainframe computers and various other materials that DST purchased and purportedly used to expand its manufacturing plant and to produce products that were intended ultimately to be sold for final use or consumption. Section 144.030.2(5). 2

Stating that it was bound by our decision in International Business Machines Corp. v. Director of Revenue, 958 S.W.2d 554 (Mo. banc 1997), the administrative hearing commission denied DST’s claim for exemption. This action involves construction of the…