Bert v. Director of Revenue

ROBERTSON, Judge.

This is a statute of limitations case.

From April 15, 1992, through December 31, 1993, sales taxpayers purchased electric service for residential apartment complexes and nursing homes under a general service rate classification and paid sales tax to the electric utility for their purchases. They claim these purchases were exempt from sales tax as domestic use under section 144.030.2(23), RSMo Supp.1992. Taxpayers *320did not file a claim for refund before April 15, 1995, the date by which section 144.030.2(23) required taxpayers seeking a refund or credit for nondomestic purchases…