State ex rel. AMF Inc. v. Spradling
Supreme Court of Missouri
1Opinion of the Court
HIGGINS, Commissioner.
Appeal from judgment that rentals from relator’s machinery and equipment used in recapping and retreading of tires are not exempt from Missouri Sales Tax under the exemption provided by Section 144.030.-3(4), RSMo.1969, V.A.M.S.
Section 144.030.3(4), supra, provides an exemption from sales tax for “Machinery and equipment purchased and used to establish new or to expand existing manufacturing, mining, or fabricating plants * * * if such machinery is used directly in manufacturing, mining or fabricating a product which is intended to be sold ultimately for final use or…
Also in this document: Per curiam.
2Cases cited6 opinions
- Union Wire Rope Corporation v. Atchison, T. & SF Ry. Co.Court of Appeals for the Eighth Circuit · 1933
- West Lake Quarry & Material Co. v. SchaffnerSupreme Court of Missouri · 1970
- Heidelberg Central, Inc. v. Director of Department of RevenueSupreme Court of Missouri · 1972
- City of Louisville Ex Rel. v. HowardCourt of Appeals of Kentucky (pre-1976) · 1947
- Skinner v. United StatesDistrict Court, S.D. Ohio · 1934
1 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Harlan Sprague Dawley, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1992
- Southwestern Bell Telephone Co. v. Director of RevenueSupreme Court of Missouri · 2002
- Jackson Excavating Co. v. Administrative Hearing CommissionSupreme Court of Missouri · 1983
- AAA Laundry & Linen Supply Co. v. Director of RevenueSupreme Court of Missouri · 2014
- Branson Properties USA, L.P. v. Director of RevenueSupreme Court of Missouri · 2003
11 more not listed; retrieve them via the Exa API.