DOE RUN RESOURCE v. DIRECTOR OF REVENUE

No. 80403.

982 S.W.2d 269 (1998)

The DOE RUN RESOURCE COMPANY, d/b/a Doe Run Company Smelting Division, et al., Respondents, v. DIRECTOR OF REVENUE, Appellant.

Supreme Court of Missouri, En Banc.

Rehearing Overruled January 19, 1999.


Attorney(s) appearing for the Case

Jeremiah W. (Jay) Nixon, Atty. Gen., Evan J. Buchheim, Asst. Atty. Gen., Jefferson City, for Appellant.

J. Kent Lowry, Sherry L. Doctorian, Jefferson City, for Respondents.


WILLIAM RAY PRICE, Jr., Judge.

The Director of Revenue (DOR) appeals from a decision of the Administrative Hearing Commission (AHC) exempting Doe Run's out-of-state purchases of coke from Missouri's use tax. Because this appeal involves the construction of a Missouri revenue law, we have jurisdiction. Mo. Const. art. V, section 3. We hold that the coke purchases are subject to Missouri's use tax because the coke is entirely consumed in the process and Doe Run...

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