Columbia Athletic Club v. Director of Revenue

LIMBAUGH, Judge.

This case involves a dispute over the assessment of sales tax under section 144.020, RSMo,1 for basic membership dues at a physical fitness center. Section 144.020.1(2) provides that a sales tax is due for “the amount paid for admission and seating accommodations, or fees paid to, or in any place of amusement, entertainment or recreation, games and athletic events.” The sole issue for determination in this case is wheth*807er Appellant’s fitness center is a “place of amusement, entertainment or recreation, games and athletic events.” The Administrative Hearing Commission (AHC)…