Opinion ID: 2277479
Heading Depth: 2
Heading Rank: 2

Heading: Raw Granite is a Material Under 144.054.2.

Text: Second, the Director asserts that the raw granite E & B uses to manufacture granite countertops are not materials under section 144.054.2 because they are not entirely consumed during the manufacturing process. Citing the maxim ejusdem generis, the Director argues that the other words used around materials electrical energy, gas, propane, water, coal, chemicals, machinery, and equipmentare entirely consumed in the manufacturing process. The Director argues that the raw granite used to manufacture the countertops are not materials because it is not completely consumed. Absent a statutory definition, the primary rule of statutory interpretation is to give effect to legislative intent as reflected in the plain language of the statute. Brinker Missouri, Inc. v. Dir. of Revenue, 319 S.W.3d 433, 437-38 (Mo. banc 2010). The plain meaning of a term may be derived from a dictionary. Gash v. Lafayette County, 245 S.W.3d 229, 232 (Mo. banc 2008). The Director appropriately cites a dictionary, which defines material as: 1a(1): the basis matter from which the whole or the greater part of something physical is made (2) finished stuff of which something physical is made. b(1): the whole or notable part of the elements or constituents or substance of something physical. 2a: apparatus necessary for doing or making something. Webster's Third New International Dictionary 1392 (1993). Thus, materials means either (1) the raw product from which something is made or (2) an apparatus necessary to make something. The Director contends that that the latter meaning is appropriate. The Director's urging that (1) materials must be entirely consumed to qualify under 144.054.2, and (2) that materials in section 144.054.2 solely refers to an apparatus is not persuasive. The statute is not limited to materials consumed. The language of the statute reads materials used or consumed. . . . Section 144.054.2. Thus, the legislature must have intended a different and broader result from the Director's claim. In addition, prior courts interpreting chapter 144 did not require that the material be totally consumed, nor did they use the term material to refer to an apparatus. Blevins, 938 S.W.2d 899, 901 (Mo. banc 1997) (there was no dispute that the ingredients making up asphalt were materials); South-western Bell Yellow Pages, Inc. v. Dir. of Revenue, 94 S.W.3d 388, 391 (Mo. banc 2002) (raw paper was used to manufacture telephone directories); Ovid Bell Press v. Dir. of Revenue, 45 S.W.3d 880 (Mo. banc 2001) (this Court referred to copy paper as materials and held the paper was used to manufacture printed photographs). Under section 144.054.2's plain meaning, raw granite slabs are materials used or consumed to manufacture E & B's granite countertops.