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MISSOURI PUBLIC SERVICE CO. v. DIRECTOR OF REVENUE

No. 69055.

733 S.W.2d 448 (1987)

MISSOURI PUBLIC SERVICE COMPANY, Petitioner, v. DIRECTOR OF REVENUE, State of Missouri, Respondent.

Supreme Court of Missouri, En Banc.

July 14, 1987.

Attorney(s) appearing for the Case

Barry V. Cundiff, James C. Swearengen, Johnny K. Richardson, Jefferson City, for petitioner.

William L. Webster, Atty. Gen., Melodie A. Powell, Asst. Atty. Gen., Jefferson City, for respondent.

ROBERTSON, Judge.

Taxpayer appeals from a decision of the Administrative Hearing Commission upholding a use tax assessment of the Director of Revenue. The issue is whether a substance known as "Rolfite" is a "fuel" within the meaning of Section 144.030.2(1), RSMo 1986, and therefore exempt from use tax. As this case involves the construction of revenue laws in this State, we have jurisdiction. Mo. Const. art. V, sec. 3. The decision of the Administrative Hearing Commission...

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