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WETTERAU, INC. v. DIRECTOR OF REVENUE

No. 74712.

843 S.W.2d 365 (1992)

WETTERAU, INCORPORATED, d/b/a Wetterau Food Distribution and Common Item Warehouse, Respondent, v. DIRECTOR OF REVENUE, Appellant.

Supreme Court of Missouri, En Banc.

Rehearing Denied January 26, 1993.

Attorney(s) appearing for the Case

William L. Webster, Atty. Gen., Carole Lewis Iles, Asst. Atty. Gen., Jefferson City, for appellant.

Garry McCubbin, Dennis T. McCubbin, Clayton, for respondent.

ULRICH, Judge.

The issue presented in this appeal from the Administrative Hearing Commission is whether maintaining frozen meat in its frozen state constitutes "processing" as intended by § 144.030.2(12), RSMo Supp. 1991. The statute exempts from sales tax electrical energy used in the actual primary processing or secondary processing or fabricating of a product if the total cost of electrical energy so used exceeds ten percent of the total cost of production...

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