Shelter Mutual Insurance Co. v. Director of Revenue

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 144.020.1(6), RSMo 2000.1 The decision of the Administrative Hearing Commission is affirmed.

II

Shelter is a mutual benefit insurance company with its main office and corporate headquarters in Columbia, Missouri. Shelter limits access to the large office building at its headquarters by use of a key card system and receptionist. Only Shelter employees are issued key cards.…