Music City Centre Management, LLC v. Director of Revenue

PATRICIA BRECKENRIDGE, Judge.

Music City Centre Management, LLC, produces and promotes live entertainment attractions at its theater in Branson. From 2003 through 2005, Music City sold tickets to its theater attractions through contractual arrangements with Branson-based businesses. Music City reported the amounts it received from sales to those businesses as gross taxable amounts and remitted the sales tax due on the gross taxable amounts to the director of revenue. It subsequently sought refunds for the sales tax it paid on the basis that its transactions with the Branson-based businesses…