Norwin G. Heimos Greenhouse, Inc. v. Director of Revenue

BILLINGS, Judge.

Appellant Norwin G. Heimos Greenhouses, Inc., seeks a refund of the sales tax it paid on purchases of water, electricity, and natural gas used in its business operations. The issues are whether appellant, as a purchaser, has standing to request a refund of sales taxes pursuant to § 144.190, RSMo 1984, and, if so, whether appellant is an agricultural consumer, and, as such, not a domestic, commercial, or industrial consumer subject to sales tax on the purchase of water, electricity, and natural gas, pursuant to § 144.010.1(8)(b), RSMo 1986. The Court determines that appellant…