Dreyer Electric Co., LLC v. Director of Revenue

SUPREME COURT OF MISSOURI en banc DREYER ELECTRIC CO., LLC, ) Opinion issued June 16, 2020 ) Respondent, ) ) v. ) No. SC98007 ) DIRECTOR OF REVENUE, ) ) Appellant. ) Petition for Review of a Decision of the Administrative Hearing Commission The Honorable Renee T. Slusher, Commissioner The Director of Revenue petitions this Court for review of the decision of the Administrative Hearing Commission (AHC) that equipment purchased by Dreyer Electric Co., LLC, was exempt from sales tax because it was “replacement equipment” “used directly in the manufacturing process,” as those terms are used in…