L & R EGG CO. v. Director of Revenue

BILLINGS, Judge.

Appeal from the decision of the Administrative Hearing Commission to uphold the Director of Revenue’s assessment of a use *625tax upon egg processing equipment purchased by Petitioner-Appellant, L & R Egg Company (appellant).

The sole question before the Court is whether equipment used to clean, oil, inspect, weigh, grade, pack and mark chicken eggs is “manufacturing” equipment, within the meaning of § 144-030.2(5), RSMo 1986, so as to exempt Appellant from payment of use tax on that equipment. The Commission found that it is not manufacturing equipment. Affirmed.

The facts are not…