Wilson & Co., Inc. v. Department of Revenue

HENLEY, Judge.

The question presented in this case is whether the conversion of live hogs into marketable portions of fresh meat and other products is “manufacturing” within the meaning of § 144.030, subsection 3(4), 1 providing for exemption from the sales and use tax of certain machinery and equipment purchased and used to establish new or expand existing manufacturing plants in this state. We hold that it is manufacturing.

In late 1973 Wilson & Co. (hereinafter Wilson or plaintiff) erected at Marshall, Missouri, a new hog slaughtering and packing plant in which it installed machinery and…