DREYER ELECTRIC v. DIRECTOR OF REVENUE

No. SC 98007.

603 S.W.3d 297 (2020)

DREYER ELECTRIC CO., LLC, Respondent, v. DIRECTOR OF REVENUE, Appellant.

Supreme Court of Missouri, en banc.

Opinion issued June 16, 2020.


Attorney(s) appearing for the Case

The director was represented by Julia E. Rives and Christopher R. Wray of the attorney general's office in Jefferson City, (573) 751-3321.

Dryer was represented by Scott Fetterhoff of Lichteneffer, Weiss & Fetterhoff LLC in Jackson, (573) 243-8463, and Leah Robinson of Mayer Brown LLP in New York City, (212) 506-2799.


The Director of Revenue petitions this Court for review of the decision of the Administrative Hearing Commission (AHC) that equipment purchased by Dreyer Electric Co., LLC, was exempt from sales tax because it was "replacement equipment" "used directly in the manufacturing process," as those terms are used in section 144...

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