The Missouri Supreme Court on April 18 affirmed an Administrative Hearing Commission’s (AHC) decision granting a use tax refund for purchases of telecommunications equipment used in manufacturing. The petitioner provides telecommunications, Internet, and cable services nationwide through a shared infrastructure.
The petitioner’s various pieces of equipment work together to transform the sound waves of a human voice into electronic signals. The equipment transforms the signals through several processes for transmission across various stages of the network infrastructure to reproduce a caller’s voice through sound waves emitted from a recipient’s handset.
Source PwC
