Legal Opinion
Greenbriar Hills Country Club v. Director of Revenue
Supreme Court of Missouri
Decided December 17, 1996No. 78923PublishedCited by 42 opinions
1Opinion of the Court
COVINGTON, Judge.
The issue presented in this case is whether Greenbriar Hills Country Club (Greenbriar) owes sales tax on a flat monthly amount that it charges its members as a service charge, a fixed gratuity for its food and beverage staff. The Administrative Hearing Commission (AHC) concluded that Greenbriar’s service charges are subject to sales tax. The decision of the AHC is reversed.
The relevant facts are not in dispute. Greenbriar is a country club located in Kirk-wood, Missouri. It provides recreational and dining facilities to its members and their guests. It is organized and…
2Cases cited4 opinions
- Giloti v. Hamm-Singer Corp.Supreme Court of Missouri · 1965
- L & R Distributing, Inc. v. Missouri Department of RevenueSupreme Court of Missouri · 1975
- TERMINAL RR ASS'N v. City of BrentwoodSupreme Court of Missouri · 1950
- Oakland Park Inn v. Director of RevenueSupreme Court of Missouri · 1992
3Cited by42 opinions
- Lane v. LensmeyerSupreme Court of Missouri · 2005
- Greenbriar Hills Country Club v. Director of RevenueSupreme Court of Missouri · 2001
- Westwood Country Club v. Director of RevenueSupreme Court of Missouri · 1999
- Habjan v. EarnestMissouri Court of Appeals · 1999
- Estate of Pierce v. State of Missouri Department of Social ServicesMissouri Court of Appeals · 1998
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