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MURPHY CO. MECH. CONTRS. v. DIR. OF REV.

No. SC 86096.

156 S.W.3d 339 (2005)

MURPHY COMPANY MECHANICAL CONTRACTORS AND ENGINEERS, Respondent, v. DIRECTOR OF REVENUE, Appellant.

Supreme Court of Missouri, En Banc.

January 25, 2005.

Attorney(s) appearing for the Case

Jeremiah W. (Jay) Nixon, Attorney General, Nikki Loethen, Gary L. Gardner, Assistant Attorneys. General, Jefferson City, for appellant.

Janette M. Lohman, James W. Erwin, Thompson and Coburn L.L.P., St. Louis, for respondent.

RICHARD B. TEITELMAN, Judge.

The Administrative Hearing Commission found that Murphy Company Mechanical Contractors & Engineers is an "engineering firm" within the meaning of section 144.030.2(28), RSMo 2000,1 and was exempt from sales and use taxation on its purchase of certain computer equipment. Murphy is an engineering firm under section 144.030.2(28) because it provides professional engineering services as defined in section 327...

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