J.B. Vending Co. v. Director of Revenue

LAURA DENVIR STITH, Judge.

The Director of Revenue (“Director”) appeals from the decision of the Administrative Hearing Commission (“Commission”) granting a refund to J.B. Vending Company, Inc., for sales tax J.B. collected from cafeteria customers at various locations between October 1994 and February 1998. While section 144.020.1(6), RSMo 1994, provides that a tax must be paid on sales at a place where “meals or drinks are regularly served to the public,” the Commission reasoned that sales at these cafeterias were not sales to the “public” because only persons who worked in the buildings or…