BASF Corp. v. Director of Revenue

The issue before this Court is whether an herbicide and pesticide manufacturing plant meets the statutory definition of a “material recovery processing plant” for purposes of the manufacturer qualifying for sales and use tax exemptions provided under sections 144.030.2(4) and 144.030.2(12).1 The manufacturer claims that, as a “material recovery processing plant” under section 144.030.2(4), it is entitled to tax exemptions related to its purchases of chemicals, coal, natural gas, and electricity utilized in its manufacturing processes.

The administrative hearing commission determined that the…