Mid-America Dairymen, Inc. v. Director of Revenue

LIMBAUGH, Judge.

Mid-America Dairymen, Inc. (Mid-America) appeals the decision of the Administrative Hearing Commission (AHC) upholding the Director of Revenue’s denial of Mid-America’s application for a direct pay authorization under § 144.030.2(12), RSMo 1994. Mid-America had requested the direct pay authorization and a corresponding sales tax exemption for the sales taxes imposed on its purchases of electricity used in the processing of raw milk into various dairy and related food products. We are asked to determine whether the AHC erred in holding that Mid-America’s water filtering,…