Supplies Used to Construct Ice Packaging Room Taxable in Missouri

Wednesday, March 18th, 2015

A tub of ice.

The Missouri Department of Revenue ruled that materials and supplies used to construct a new ice packaging room and an ice room bin were taxable.

The taxpayer was an ice manufacturing company constructing a new ice packaging room and ice bin room. The company requested a ruling on whether these purchases would qualify for a manufacturing exemption.

Missouri exempts (1) machinery and equipment and (2) replacement machinery and equipment used directly in manufacturing.

Neither of these exemptions applied to the taxpayer's purchases. The first exemption did not apply because materials and supplies used in construction activities did not qualify for the exemption for machinery and equipment. The second did not apply because the rooms being constructed were new, so they were not "replacements."

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