Legal Opinion
Kansas City Power & Light Co. v. Director of Revenue
Supreme Court of Missouri
Decided February 13, 1990No. Nos. 71566, 71653PublishedCited by 3 opinions
1Opinion of the Court
BLACKMAR, Chief Justice.
The petitioners in this consolidated case are utilities solely engaged in the generation of electric current which is sold to individual and business consumers. They consume a portion of the power they generate at their own installations, which include offices, plants, garages, and storage facilities.
The utilities consume fuel in producing steam which turns the turbines to generate electric current. The usual fuel is coal, but oil and uranium may also be used. The result does not depend on the kind of fuel used.
The utilities for many years paid no Missouri sales or use…
2Cases cited8 opinions
- American Bridge Co. v. SmithSupreme Court of Missouri · 1944
- Taylor v. IllinoisSupreme Court of the United States · 1988
- Shell Oil Co. v. Director of RevenueSupreme Court of Missouri · 1987
- Tiger v. State Tax CommissionSupreme Court of Missouri · 1955
- King v. National Super Markets, Inc.Supreme Court of Missouri · 1983
3 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Hyde Park Housing Partnership v. Director of RevenueSupreme Court of Missouri · 1993
- Kansas City Power & Light Co. v. Director of RevenueSupreme Court of Missouri · 2002
- IBM Corporation, Respondent/Cross-Appellant v. Director of Revenue, Appellant/Cross-Respondent.Supreme Court of Missouri · 2016