Floyd Charcoal Co. v. Director of Revenue

ON MOTION FOR REHEARING

In its motion for rehearing, respondent argues that, with respect to the film bags, the Court overlooked its claim that purchases of these items were exempt under Section 144.615(6), RSMo. 1969, as “Tangible personal property held by processors, * * * manufacturers, * * * solely for resale in the regular course of business.” The hearing officer determined the taxability of this item on the basis presented by the taxpayer’s request for review which was required to state “ * * * the reasons why a hearing should be granted * * *.” § 144.680, RSMo 1969 (now repealed, Laws…