Shelter Mutual Insurance Co. v. Director of Revenue

107 S.W.3d 919 (2003)

SHELTER MUTUAL INSURANCE COMPANY, Respondent,

v.

DIRECTOR OF REVENUE, Appellant.

No. SC 84617.

Supreme Court of Missouri, En Banc.

May 27, 2003.

Evan J. Buchheim, Attorney Generals Office, Jefferson City, for appellant.

Edward F. Downey, Bryan Cave LLP, Jefferson City, Juan D. Keller, John P. Barrie, B. Derek Rose, Bryan Cave LLP, St. Louis, for respondent.

WILLIAM RAY PRICE, JR., Judge.

I

The Director of Revenue seeks review of the decision of the Administrative Hearing Commission ("AHC") that Shelter Mutual Insurance Company's cafeteria sales were not taxable under section…