Alberici Constructors, Inc. v. Director of Revenue

Alberici Constructors, Inc., seeks review of a decision of the administrative hearing commission (AHC) denying Alberici’s claim for a refund of use taxes paid. In its petition for review, Alberici asserts the AHC erred in finding it owed use taxes on Alberici’s out-of-state rentals of cranes and a welder because the cranes and welder are “materials” that were used solely to construct or install manufacturing equipment at a new cement manufacturing plant in Missouri and, therefore, exempt from the imposition of use tax under section MJ.OSO^©. 1 Alberici also asserts the AHC erred in finding…