Are the cookies and loaves of bread baked inside a Schnucks Supermarket sold for immediate consumption in the same way as those sold at a restaurant or convenience store? That's the question the Missouri Supreme Court will have to answer in a case that begins today.
Schnucks is asking the high court to allow the company to take advantage of a 2007 utility sales tax refund law. The Department of Revenue says a bakery that creates goods "for sale directly to the public or through retailers" is eligible, but goods baked at a restaurant and sold for immediate consumption are not.
Last year, the court found two Casey's stores were not eligible for tax refunds on the energy used to bake donuts and pizza bites they sold in individual servings. But Schnucks argues that it isn't the same thing since there's no evidence Schnucks bakeries are restaurants.