Retreading Tires (Rescinded January 30, 2000)

AUTHORITY: section 144.270, RSMo 1994. This rule was previously filed as rule no. 42 Jan. 22, 1973, effective Feb. 1, 1973. S.T. regulation 010-24 was last filed Dec. 31, 1975, effective Jan. 10, 1976. Refiled March 30, 1976. Amended: Filed Aug. 13, 1980, effective Jan. 1, 1981. Amended: Filed Oct. 15, 1985, effective Jan. 26, 1986. Rescinded: Filed July 14, 1999, effective Jan. 30, 2000. State ex rel. AMF Inc. v. Spradling, 518 SW2d 58 (Mo. banc 1974). AMF claimed exemptions from sales tax on rental received under leases of the machines in that they were used in manufacturing pursuant to section 144.020.1(8), RSMo (1969). The claimed exemption was denied, as the machinery and the retreading process did not manufacture a raw product from raw materials as contemplated by the statute, but rather served to repair an already existing tire.