GTE Automatic Electric v. Director of Revenue

ROBERT G. DOWD, Special Judge.

This appeal concerns the Administrative Hearing Commission’s denial of an application for use tax refund filed by a telecommunications company. We affirm.

Appellant GTE North, Inc., is a telecommunications company operating in Missouri.1 In 1983, appellant GTE North purchased telephone switching equipment from appellant GTE Communications Systems. This equipment was purchased to replace existing equipment and to update GTE North’s operations by enabling it to provide new and improved options for its customers. Appellants paid a Missouri use tax upon purchase of…