Kansas City Royals Baseball Corp. v. Director of Revenue

PETITION FOR REVIEW OF A DECISION OF THE ADMINISTRATIVE ^HEARING COMMISSION

COVINGTON, Judge.

The Kansas City Royals Baseball Corporation (the corporation) seeks review of the decision of the Administrative Hearing Commission (AHC) that the corporation is not entitled to a refund of use tax paid on certain promotional items and Kansas City Royals yearbooks. The AHC held that the corporation was not entitled to any exclusion or exemption from use tax pursuant to sections 144.605(13), RSMo 1994, or 144.615(6), RSMo 1994, on either the promotional items or the yearbooks. The decision of the AHC is…