Union Electric Co. d/b/a Ameren Missouri v. Director of Revenue

LAURA DENVIR STITH, Judge.

Union Electric Company, doing business as Ameren Missouri sought a refund for sales tax paid on electricity and natural gas energy provided to 40 Schnucks grocery stores 1 for operating equipment such as ovens, retarders and proofers in those stores’ bakery departments. Ameren alleged that the bakery departments’ energy costs fell within-a statutory sales tax exemption for energy used in “processing” products. See § 144.054.2. 2 The Director of Revenue denied the refund, and the Administrative Hearing Commission (AHC) agreed. Ameren petitions for review.

This Court…