Aquila Foreign Qualifications Corp. v. Director of Revenue

362 S.W.3d 1 (2012)

AQUILA FOREIGN QUALIFICATIONS CORPORATION, Respondent,

v.

DIRECTOR OF REVENUE, Appellant.

No. SC 91784.

Supreme Court of Missouri, En Banc.

March 6, 2012.

Jeremiah J. Morgan, Deputy Solicitor General, Attorney General's Office, Jefferson City, for the Director.

Bruce Farmer, Oliver Walker Wilson LLC, Columbia, for Aquila.

MARY R. RUSSELL, Judge.

The issue before this Court is whether a convenience store is exempt from sales and use tax for the electricity it purchases for its food preparation operations. Although section 144.054.2[1] provides a tax exemption for the "processing" of…