Sipco, Inc. v. Director of Revenue

PRICE, Judge.

Sipco, Inc. appeals from a decision of the Administrative Hearing Commission (AHC), upholding assessments of Missouri use tax, additions to tax, and interest issued by the Director of Revenue (Director) for the taxable period beginning September 1,1988, and ending June 30, 1991. The questions before the Court are: whether use tax may be assessed against Sipco’s purchases of dry ice to preserve pork products during delivery to customers; whether use tax may be assessed against Sipco’s purchases of natural gas used to singe the hair off hog carcasses during processing; and whether…