Southern Red-E-Mix Co. v. Director of Revenue

HOLSTEIN, Judge.

Southern Red-E-Mix Company, Rivers Bend Red-E-Mix Company, Howard Ready-mix Concrete Company, Midwest Ready Mix Company, Inc., and Northland Readymix, Inc. (the companies) seek review of a decision of the Administrative Hearing Commission (AHC) denying them a refund of sales taxes. The years for which refunds are sought range from 1989 through 1993. The AHC concluded that the delivery of concrete is part of the sale within the meaning of § 144.010.1(3),1 it is taxable, and the companies are not entitled to deduct delivery expenses from gross receipts. A decision of the AHC…