801 Skinker Boulevard Corp. v. Director of Revenue

ZEL M. FISCHER, Judge.

801 Skinker Boulevard Corporation (“801”), Union Electric d/b/a Ameren UE Company n/k/a Ameren Missouri (“Amer-en”), and Laclede Gas Company (“Lac-lede”) (collectively “Taxpayers”) petition for review of the Administrative Hearing Commission’s (“Commission”) denial of their request for a refund of sales tax, interest, attorney’s fees, and costs, arguing that they are entitled to the exemption and refund of their state sales tax pursuant to § 144.030.2.1 Ameren and Laclede argue that their claims should not have been denied because they were authorized to make the claims…