Brinker Missouri, Inc. v. Director of Revenue

LAURA DENVIR STITH, Judge.

Brinker Missouri, Inc. seeks review of an Administrative Hearing Commission decision correctly determining that Brink-er’s purchases of kitchen equipment and other items were not exempt from use tax pursuant to sections 144.030.2(4) and (5)1 and that Brinker’s purchases of non-disposable tableware, cutlery, chairs, tables and similar items for use by its customers were not exempt from use tax pursuant to section 144.615(6). Brinker does not qualify for the exemptions under sections 144.030.2(4) and (5) because its restaurants are not “plants” and because it prepares'…