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KING v. LACLEDE GAS CO.

No. 64265.

648 S.W.2d 113 (1983)

Richard A. KING, Director of Revenue, State of Missouri, Appellant, v. LACLEDE GAS COMPANY, et al., Respondents.

Supreme Court of Missouri, En Banc.

Concurring Opinion April 26, 1983.

Rehearing Denied April 26, 1983.

Attorney(s) appearing for the Case

John Ashcroft, Atty. Gen., Melodie A. Powell, Asst. Atty. Gen., Jefferson City, for appellant.

Lawrence J. Bannes, St. Louis, for respondents.

BILLINGS, Judge.

Appeal by the Department of Revenue from an order of the Administrative Hearing Commission granting a tax exemption to Laclede Gas and thereby reversing the decision of the Director to assess sales tax on electricity used by the taxpayer in its public utility business. Exclusive jurisdiction is in this Court. Mo. Const., Art. V, § 3. We reverse the decision of the Administrative Hearing Commission.

The relevant facts have been stipulated...

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