Fred Weber, Inc. v. Director of Revenue

Fred Weber, Inc. (“Weber”), a Missouri corporation that operates quarries and asphalt plants, petitioned the Director of Revenue (“Director”) for a sales tax refund under § 144.054.2. 1 Weber sold rock base and asphalt from its quarries and asphalt plants to Byrne and Jones Enterprises, and Leritz Contracting, Inc. (collectively “paving companies”) to be used to construct and resurface roads and parking lots. Weber claimed the resurfacing “process” qualified for the exemption. The Director denied the refund, and Weber appealed to the Administrative Hearing Commission (AHC). The AHC reversed…