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BECKER ELEC. CO. v. DIRECTOR OF REVENUE

No. 69485.

749 S.W.2d 403 (1988)

BECKER ELECTRIC COMPANY, INC., Appellant, v. DIRECTOR OF REVENUE, State of Missouri, Respondent.

Supreme Court of Missouri, En Banc.

April 19, 1988.

Attorney(s) appearing for the Case

Rochelle Kaskowitz, St. Louis, for appellant.

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

Shirley Ward Keeler, Kansas City, amicus curiae, for Kansas City, Missouri, School Dist.

W.B. Tichenor, Jefferson City, for Missouri Baptist Convention.

Harold L. Fridkin, Charles H. Stitt, Kansas City, for Missouri Hosp. Ass'n.

Gad Smith, Sandra L. Schermerhorn, Kansas City, for Builders Ass'n of Kansas City.

Juan D. Keller, St. Louis, for Independent Colleges and Universities of Missouri.

Amy R. Hinderer, Rhonda A. O'Brien, St. Louis, for Bi-State Development Agency of Missouri-Illinois Metropolitan Dist.

Stephen L. Ukman, St. Louis, for National Elec. Contractors Assn., Inc. St. Louis Chapter and Kansas City Chapter and Mechanical Contractors Assn. of St. Louis, Mo.

DONNELLY, Judge.

This is an appeal from a final decision of the Administrative Hearing Commission involving the construction of the revenue laws of the State of Missouri. This Court has exclusive jurisdiction. Mo. Const. art. V, § 3.

The facts are not in dispute. On January 8, 1982, Hankins Construction Company entered into a general contract with the St. Louis Housing Authority to renovate the Webbe Elderly Housing Project, which was situated on land...

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