Six Flags Theme Parks, Inc. v. Director of Revenue

I would reverse the decision of the Administrative Hearing Commission (AHC) granting a refund of sales tax paid on fees collected by Six Flags Theme Parks, Inc. (Six Flags) on the rental of inner tubes. I would hold that the proceeds of the inner tube rentals are subject to Missouri sales tax pursuant to section 144.020.1(2),1 because they constitute “fees paid to, or in any place of amusement, entertainment or recreation, games, and athletic events.”

As the principal opinion notes, Six Flags is a place of amusement. It contains various water rides, some of which permit use of an inner tube…