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TRAILINER CORP. v. DIRECTOR OF REVENUE

No. 71793.

783 S.W.2d 917 (1990)

TRAILINER CORPORATION, Appellant, v. DIRECTOR OF REVENUE, Respondent.

Supreme Court of Missouri, En Banc.

February 13, 1990.

Attorney(s) appearing for the Case

Robert L. Hyder, Jefferson City, for appellant.

J. Kent Lowry, Jefferson City, for amicus curiae.

William L. Webster, Atty. Gen., Mark S. Siedlik, Asst. Atty. Gen., Jefferson City, for respondent.

RENDLEN, Judge.

In this appeal, the dispositive issue is whether the term "motor vehicles" in § 144.030.2(3)1 encompasses refrigerated or other large trailer units used as common carriers in the interstate transportation of persons and property. We conclude that such trailer units fall within the purview of the section and purchases of repair and replacement parts therefor are entitled to the exemption from state and local sales tax...

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