Bartlett International, Inc., and Bartlett Grain Co., L.P. v. Director of Revenue

The Director of Revenue (Director) seeks review of the Administrative Hearing Commission’s (AHC) determination that Bartlett International Inc. and Bartlett Grain Co. L.P. (Bartlett) did not owe use tax on service charges it paid to install a grain conveyor at one of its grain elevators in Missouri. The Director claims that the service charges were subject to use tax because they were part of the sale of tangible personal property under section 144.605(8). 1

This Court finds that because the service charges were part of the sale of tangible personal property, those charges were subject to use…