Brambles Industries, Inc. v. Director of Revenue

RONNIE L. WHITE, Judge.

Brambles Industries, Inc., doing business as Chep USA (Chep), leases pallets — portable platforms for storing or transporting freight — to Procter & Gamble (P & G) for use in shipping soap from P & G’s St. Louis plant to its customers, generally retail stores. Pursuant to section 144.020(8), which imposes a sales tax on certain leases of personal property, Chep collected tax on these transactions from P & G and remitted it to the Director. Chep then filed for a refund of this tax, arguing that the lease proceeds were excludable from sales tax, since pallets purchased…