Legal Opinion
Kansas City Power & Light Co. v. Director of Revenue
Supreme Court of Missouri
Decided July 23, 2002No. SC 84117PublishedCited by 8 opinions
1Opinion of the Court
LAURA DENVIR STITH, Judge.
Kansas City Power and Light Company (“KCP & L”) is an electric utility company selling electricity to residential and commercial customers, including the Hyatt Re*550gency Crown Center Hotel in Kansas City, Missouri (“Hyatt”). KCP & L collected and remitted $89,075.03 in Missouri sales tax from September 1, 1995 to August 31, 1998 on its sales of electricity to Hyatt. KCP & L sought a refund of the proportion of this tax applicable to the electricity used by Hyatt to heat, cool and provide power to customer space, that is, in Hyatt’s hotel rooms and meeting and banquet…
2Cases cited11 opinions
- Westwood Country Club v. Director of RevenueSupreme Court of Missouri · 1999
- Sipco, Inc. v. Director of RevenueSupreme Court of Missouri · 1994
- House of Lloyd, Inc. v. Director of RevenueSupreme Court of Missouri · 1994
- Utilicorp United, Inc. v. Director of RevenueSupreme Court of Missouri · 2001
- Brambles Industries, Inc. v. Director of RevenueSupreme Court of Missouri · 1998
6 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Brinker Missouri, Inc. v. Director of RevenueSupreme Court of Missouri · 2010
- Commercial Barge Line Co. and American Commercial Barge Line, LLC, n/k/a American Commercial Lines, LLC v. Director of RevenueSupreme Court of Missouri · 2014
- Office of Public Counsel v. Public Service CommissionMissouri Court of Appeals · 2013
- Brinker Missouri, Inc. v. Director of RevenueSupreme Court of Missouri · 2010
- DI Supply I, LLC and its Individual Members v. Director of RevenueSupreme Court of Missouri · 2020
3 more not listed; retrieve them via the Exa API.