Daly v. P.D. George Co.

LAWRENCE G. CRAHAN, Judge.

The St. Louis City License Collector (“Collector”) appeals the judgment affirming the State Tax Commission’s .(“Commis sion”) decision, which adopted the P.D. George Company’s (“Taxpayer”) valuation of its machinery and equipment for purposes of assessing manufacturers’ tax pursuant to Sections 150.300 to 150.370 RSMo 2000. 1 We affirm.

Taxpayer is a manufacturer located in the City of St. Louis (“City”) whose machinery and equipment is subject to City’s manufacturers’ tax. The machinery and equipment includes process lines made up of tanks, reactors, pumps, filter…