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UTILICORP UNITED v. DIRECTOR OF REVENUE

No. SC 83599.

75 S.W.3d 725 (2001)

UTILICORP UNITED, INC., d/b/a Missouri Public Service Company, Sho-Me Power Electric Cooperative, Inc., and NW Electric Power Cooperative, Inc., Appellants, v. DIRECTOR OF REVENUE, Respondent.

Supreme Court of Missouri, En Banc.

Rehearing Denied January 22, 2002.

Attorney(s) appearing for the Case

Edward F. Downey, Jefferson City, Juan D. Keller, John P. Barrie, B. Derek Rose, St. Louis, for Appellant.

Jeremiah W. (Jay) Nixon, Atty. Gen., Todd Iveson, Sp. Asst. Atty. Gen., James R. Layton, State Sol., Jefferson City, for Respondent.

MICHAEL A. WOLFF, Judge.

Missouri's sales and use tax law offers an exemption from sales or use tax for purchases of equipment directly used in manufacturing. The parties agree that the production of electricity is within the definition of manufacturing under Missouri's sales and use tax law. The question presented here is whether transformers, voltage regulators, and other equipment used between the electric generators and the place where the electricity is delivered...

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