Lincoln Industrial, Inc. v. Director of Revenue

HOLSTEIN, Judge.

Lincoln Industrial, Inc. (Lincoln) appeals from an order of the Administrative Hearing Commission (AHC) denying its claim for a use tax refund based upon purchases Lincoln made from October 1996 through September 1997. Lincoln claims an exemption for replacement machinery and equipment. This Court has jurisdiction of the appeal. Mo. Const art. V, sec. S. Because this Court finds that the word “machinery,” as used in the statute, encompasses at least some of the components at issue, the decision of the AHC is reversed and the cause remanded.

I

Lincoln operates a factory in St.…