Galamet, Inc. v. Director of Revenue

LIMBAUGH, Judge.

Galamet, Inc., and Rig Industries, Inc., (“Galamet”) appeal two decisions by the Administrative Hearing Commission (“AHC”), one upholding an assessment against Galam-et of unpaid sales tax on purchases of machinery and equipment and the other denying Galamet a refund of sales tax paid on purchases of electricity. Because this appeal involves the construction of revenue statutes, this Court has jurisdiction. Mo. Const, art. V, § 3. We reverse the decision upholding the assessment of unpaid sales tax and affirm the decision denying the refund of sales tax.

I

Galamet produces…