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BERT v. DIRECTOR OF REVENUE

No. 78914.

935 S.W.2d 319 (1996)

C. Alex BERT, et al., Appellants, v. DIRECTOR OF REVENUE, Respondent.

Supreme Court of Missouri, En Banc.

December 2, 1996.

Attorney(s) appearing for the Case

Thomas McCarthy, James C. Owen, Chesterfield, James P. Gamble, St. Louis, for appellants.

Jeremiah W. (Jay) Nixon, Attorney General, Evan J. Buchheim, Assistant Attorney General, Jefferson City, for respondents.

ROBERTSON, Judge.

This is a statute of limitations case.

From April 15, 1992, through December 31, 1993, sales taxpayers purchased electric service for residential apartment complexes and nursing homes under a general service rate classification and paid sales tax to the electric utility for their purchases. They claim these purchases were exempt from sales tax as domestic use under section 144.030.2(23), RSMo Supp.1992. Taxpayers

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