New York and Washington Partner John Barrie authored an article in the Journal of Multistate Taxation and Incentives concerning Missouri sales and tax exemptions. Statutes offer an exemption from Missouri sales or use tax for equipment used in the manufacturing of any product, though the interpretation of these terms has challenged courts as technology continues to evolve. “The manufacturing exemption exists to encourage the economic development in the state and the exemption serves to lessen the burden inherent in the purchase of new and replacement equipment,” wrote Barrie, quoting the Missouri Supreme Court. “As technology has evolved, consideration has been given to how the manufacturing exemption applies when a company's machinery and equipment is connected by telephone lines and via data processing connections.”