Missouri State USBC Ass'n v. Director of Revenue

MARY R. RUSSELL, Judge.

The Missouri State USBC 1 Association (“Bowling Association”) seeks review of the Administrative Hearing Commission’s (“AHC”) decision determining that it is not entitled to a sales and use tax exemption as a not-for-profit charitable, civic, or service organization. The AHC’s decision is reversed, and the cause is remanded.

I. Jurisdiction and Standard of Review

This Court has jurisdiction to review the AHC’s decision pursuant to Mo. Const. article V, section 3, as the case involves construction of state revenue laws. The AHC’s interpretation of revenue laws is reviewed…