Bally's LeMan's Family Fun Centers, Inc. v. Director of Revenue

ROBERTSON, Justice.

The issue in this case is whether fees paid for the operation of coin-operated games in places of amusement are subject to sales tax under Section 144.020.1(2), RSMo 1986. Bally’s LeMan’s Family Fun Center, Inc. (“Bally”) challenges the Director of Revenue’s assessment of sales tax on the proceeds of its coin-operated games. The Administrative Hearing Commission upheld the Director’s assessment. Because this case involves the construction of the revenue laws of this state, we have jurisdiction. Mo. Const. art. V., § 3. Affirmed.

I

The facts are stipulated. Bally operates…