American Healthcare Management, Inc. v. Director of Revenue

MICHAEL A. WOLFF, Judge.

American Healthcare Management, Inc., and several other owners and managers of nursing homes (nursing home operators) bring this claim for a refund of sales taxes paid on utility services for the “domestic use” of their nursing home residents. The Administrative Hearing Commission upheld the director of revenue’s denials of the sales tax refund claims. We have jurisdiction. Mo. Const, art. V, section 3 and section 18; section 621.189, RSMo 1994. We affirm the commission’s decision in part and reverse in part and hold that utility services purchased for nursing home…