Utilicorp United, Inc. v. Director of Revenue

WILLIAM RAY PRICE, JR., Judge,

dissenting.

I dissent from the majority opinion. The basis of my dissent is simple. Missouri law provides an exemption from sales and use tax for equipment “used directly in manufacturing ... or producing a product”. Section 144.030.2, RSMo. I do not believe that the transmission and distribution of electricity can be artificially distinguished from the generation of the electricity for purposes of defining the manufacturing or production of the “product” subject to the sales and use tax exemption.

The distinction made by the majority is not one expressly stated in…