Fenix Construction Company of St. Louis and Five Star Ready-Mix Concrete Company and Horstmeyer Enterprises, Inc. v. Director of Revenue

Fénix Construction Company of St. Louis, Five Star Ready-Mix Concrete Company and Horstmeyer Enterprises, Inc., (collectively, Taxpayers) sought refunds for sales and use taxes paid on materials used to construct tilt-up concrete walls. Taxpayers asserted that the materials fell within the section 144.054.2 1 tax exemption for materials used in “manufacturing ... any product.” The director denied the refund claims. The Administrative Hearing Commission (AHC) determined that the tax exemption was inapplicable because the tilt-up concrete walls were not a “product” as that term is used in…