Ben Hur Steel Worx, LLC v. Director of Revenue

Ben Hur Steel Worx, LLC (“Ben Hur”) is a subcontractor that purchases steel beams and other steel components that are used to fulfill its contracts to construct steel frames for large-scale commercial buildings and structures. Ben Hur petitioned the Director of Revenue for sales and use tax refunds under § 144.054.2. 1 The Director denied the request, and Ben Hur appealed to the Administrative Hearing Commission (“AHC”). The AHC decided that Ben Hur did not meet the requirements for a tax exemption under § 144.054.2 and affirmed the Director’s denial of Ben Hur’s request for sales and use tax…