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CUSTOM HARDWARE v. DIRECTOR OF REVENUE

No. SC 91415.

358 S.W.3d 54 (2012)

CUSTOM HARDWARE ENGINEERING & CONSULTING, INC., Appellant, v. DIRECTOR OF REVENUE, Respondent.

Supreme Court of Missouri, En Banc.

January 17, 2012.

Attorney(s) appearing for the Case

Matthew D. McBride , Carl M. Markus , Lashly & Baer PC, St. Louis, for Custom Hardware.

James R. Layton , Solicitor General, Attorney General's Office, Jefferson City, for the Director.

RICHARD B. TEITELMAN, Chief Justice.

Custom Hardware Engineering, Inc. (CHE) appeals an Administrative Hearing Commission (AHC) decision determining that CHE is liable for use tax plus interest and additions to tax on its purchases of parts for use in fulfilling maintenance contracts. CHE asserts that it is not liable for any use tax because it did not use the parts and, instead, retained them for "temporary storage" as provided in section 144.605(13), RSMo 2000....

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