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BEN HUR STEEL WORX v. DIR. OF REVENUE

No. SC 94209

452 S.W.3d 624 (2015)

BEN HUR STEEL WORX, LLC, Appellant, v. DIRECTOR OF REVENUE, Respondent.

Supreme Court of Missouri, en banc.

Opinion issued January 13, 2015.

Attorney(s) appearing for the Case

Marc H. Ellinger , James B. Deutsch , Thomas R. Schwartz Jr. , Blitz, Bardgett & Deutsch LC, Jefferson City, for Ben Hur.

Deputy Solicitor General Jeremiah J. Morgan , Attorney General's Office, Spencer A. Martin , Department of Revenue, Jefferson City, for Director.

Ben Hur Steel Worx, LLC ("Ben Hur") is a subcontractor that purchases steel beams and other steel components that are used to fulfill its contracts to construct steel frames for large-scale commercial buildings and structures. Ben Hur petitioned the Director of Revenue for sales and...

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