Eighty Hundred Clayton Corp. v. Director of Revenue

111 S.W.3d 409 (2003)

EIGHTY HUNDRED CLAYTON CORPORATION, d/b/a Tropicana Lanes, Respondent,

v.

DIRECTOR OF REVENUE, Appellant.

No. SC 84956.

Supreme Court of Missouri, En Banc.

July 1, 2003.

Rehearing Denied August 26, 2003.

Jeremiah W. (Jay) Nixon, Attorney General, Evan J. Buchheim, Assistant Attorney General, Jefferson City, for appellant.

Branko J. Marusic, Jr., Paul J. Puricelli, St. Louis, for respondent.

MICHAEL A. WOLFF, Judge.

Is Tropicana Lanes entitled to a refund of sales tax it collected on fees charged to customers for the use of bowling shoes?

This question is governed by this Court's…