L & R Distributing, Inc. v. Missouri Department of Revenue

HENRY I. EAGER, Special Commissioner.

This action involves the validity of Revised Rule No. 49 of the Revenue Department which, for the first time, construed § 144.020.1(2) of the Sales and Use Tax Law as imposing the tax upon the gross receipts of coin-operated devices such as pinball machines. 1 The applicable portion of this statute is as follows: “A tax equivalent to three percent of 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”; that subdivision has been in its identical form…