NORWIN G. HEIMOS GREENHOUSE, INC. v. DIRECTOR OF REVENUE

No. 68265.

724 S.W.2d 505 (1987)

NORWIN G. HEIMOS GREENHOUSE, INC., Appellant, v. DIRECTOR OF REVENUE, State of Missouri, Respondent.

Supreme Court of Missouri, En Banc.

Rehearing Denied March 17, 1987.


Attorney(s) appearing for the Case

C. Michael Bakewell, Morris E. Stokes, John C. Hannegan, Tracy L. Mathis, Louis A. Robertson, St. Louis, for appellant.

William L. Webster, Atty. Gen., Richard L. Wieler, Asst. Atty. Gen., Jefferson City, for respondent.


BILLINGS, Judge.

Appellant Norwin G. Heimos Greenhouses, Inc., seeks a refund of the sales tax it paid on purchases of water, electricity, and natural gas used in its business operations. The issues are whether appellant, as a purchaser, has standing to request a refund of sales taxes pursuant to § 144.190, RSMo 1984, and, if so, whether appellant is an agricultural consumer, and, as such, not a domestic, commercial, or industrial consumer subject to sales tax...

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