State ex rel. Union Electric Co. v. Goldberg

WELLIVER, Judge.

This mandamus suit was brought in the Cole County Circuit Court pursuant to § 536.1501 to review the Director of Revenue’s denial of appellants’ claim for a sales tax refund. The question presented in this case is whether appellant Union Electric Company’s sale of electricity to appellant Meramec Mining Company is covered by § 144.030.3(11), RSMo 1969, which exempts from Missouri sales tax:

“(11) Electrical energy used in the actual primary manufacture, processing, compounding, mining or producing of a product, or electrical energy used in the actual secondary processing or…