A Missouri construction company was not allowed to make tax-exempt purchases of materials for concrete walls that they used on construction sites. The Missouri Supreme Court has ruled that in order to make tax-exempt purchases, the materials purchased must be used to manufacture another item, and that item must be marketed or made for sale. Had the construction company marketed the concrete walls, the purchase of the materials would have been tax-exempt. If you have a tax issue that you would like some assistance with, you can set up a free consultation with our law office by using our website at www.hoorfarlaw.com or calling us at 816-524-4949.