ZEL M. FISCHER, Judge.
801 Skinker Boulevard Corporation ("801"), Union Electric d/b/a Ameren UE Company n/k/a Ameren Missouri ("Ameren"), and Laclede Gas Company ("Laclede") (collectively "Taxpayers") petition for review of the Administrative Hearing Commission's ("Commission") denial of their request for a refund of sales tax, interest, attorney's fees, and costs, arguing that they are entitled to the exemption and refund of their state sales tax pursuant to §...
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