HOLSTEIN, Judge.
Lincoln Industrial, Inc. (Lincoln) appeals from an order of the Administrative Hearing Commission (AHC) denying its claim for a use tax refund based upon purchases Lincoln made from October 1996 through September 1997. Lincoln claims an exemption for replacement machinery and equipment. This Court has jurisdiction of the appeal. Mo. Const. art. V, sec. 3. Because this Court finds that the word "machinery," as used in the statute, encompasses...
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