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NOTES 1103Tax Lawyer, Vol. 60, No. 4NOTEPlease Hang UpP and Try Aagain: ThHe MissouUri SsupUPremMe CouUrtT SspPeed Ddials TelephPHone SservicCes intTo thTHe ManuUfactuCTUring EexemptMPTion Too QuUicCkly in SouthwesStern Bell Ttelephone Co. v. DirecCtor of Rrevenue In Southwestern Bell Telephone Co. v. Director of Revenue,1 the Supreme Court of Missouri applied the sales and use manufacturing exemption in section 144.030.2(4) and (5) of the Missouri Taxation and Revenue Statute2 to equipment used...