FENIX CONST. CO. v. DIRECTOR OF REVENUE

No. SC 93915.

449 S.W.3d 778 (2014)

FENIX CONSTRUCTION COMPANY OF ST. LOUIS and Five Star Ready-Mix Concrete Company and Horstmeyer Enterprises, Inc., Appellants, v. DIRECTOR OF REVENUE, Respondent.

Supreme Court of Missouri, en banc.

Opinion issued November 25, 2014.


Attorney(s) appearing for the Case

Lamar E. Ottsen , J. Matthew Belz , Ottsen, Leggat & Belz LC, St. Louis, for companies.

Solicitor General James R. Layton , Deputy Solicitor General Jeremiah J. Morgan , Attorney General's Office, Jefferson City, for director.


Fenix Construction Company of St. Louis, Five Star Ready-Mix Concrete Company and Horstmeyer Enterprises, Inc., (collectively, Taxpayers) sought refunds for sales and use taxes paid on materials used to construct tilt-up concrete walls. Taxpayers asserted that the materials fell within the section 144.054.2

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