Administrative : Sales Tax Exemption – ‘Product’

Where construction companies sought refunds for sales and use taxes paid on materials used to make tilt-up concrete walls, the sales tax exemption did not apply because the companies did not prove that the walls were a product since there was no market value for any buyer other than the building owner, so the denial of the refunds is affirmed.

Judgment is affirmed.

Fenix Construction Company of St. Louis v. Director (MLW No. 67173/Case No. SC93915 – 6 pages) (Missouri Supreme Court, Teitelman, J.; all concur) Petition for review of a decision of the Administrative Hearing Commission (Lamar E. Ottsen and J. Matthew Belz, St. Louis, for appellants) (James R. Layton and Jeremiah J. Morgan, Jefferson City, for respondent).

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