Motion for Rehearing or to Transfer to Court En Banc Denied January 13, 1975.
HIGGINS, Commissioner.
Appeal from judgment that rentals from relator's machinery and equipment used in recapping and retreading of tires are not exempt from Missouri Sales Tax under the exemption provided by Section 144.030.3(4), RSMo.1969, V.A.M.S.
Section 144.030.3(4), supra, provides an exemption from sales tax for "Machinery and equipment purchased and used to establish...
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