McKinley Iron, Inc. v. Director of Revenue

LIMBAUGH, Judge.

McKinley Iron, Inc. (McKinley) seeks a ruling that its scrap metal processing business qualifies under § 144.030.2(12), RSMo Supp.1993, for an “electrical energy direct pay authorization” and an exemption from sales tax on its purchases of electricity. The Director of Revenue and, in turn, the Administrative Hearing Commission (AHC) determined this issue adversely to McKinley, which then sought review in this Court. Because resolution of the case requires construction of § 144.030.2(12), a revenue law, this Court has exclusive jurisdiction. Mo. Const, art. V, § 3. Appellate…