Charter Communications Entertainment I, LLC v. Director of Revenue

SUPREME COURT OF MISSOURI en banc CHARTER COMMUNICATIONS ) Opinion issued April 18, 2023 ENTERTAINMENT I, LLC, ) ) Respondent, ) v. ) No. SC99517 ) DIRECTOR OF REVENUE, ) ) Appellant. ) PETITION FOR REVIEW OF A DECISION OF THE ADMINISTRATIVE HEARING COMMISSION The Honorable Renee T. Slusher, Commissioner The director of the department of revenue appeals the decision of the administrative hearing commission (AHC) finding Charter Communications Entertainment I, LLC, (CCE I) is entitled to manufacturing exemptions with respect to the use tax it paid on replacement equipment purchased in 2011 and…