Legal Opinion
Bolivar Road News, Inc. v. Director of Revenue
Supreme Court of Missouri
Decided March 21, 2000No. SC 81924PublishedCited by 8 opinions
1Opinion of the Court
ANN K. COVINGTON, Judge.
Bolivar Road News, Inc., (Bolivar) seeks review of the decision of the Administrative Hearing Commission (AHC) that Bolivar is subject to sales tax and interest for the period of October 1, 1994, through September 30, 1997, on funds collected from sales of tokens for adult video booths because Bolivar operated “places of amusement and entertainment” within the meaning of section 144.020.1(2).1 The decision of the AHC is affirmed.
The standard of review is set forth in section 621.193, which requires the Court to uphold the decision of the AHC when its decision is…
2Cases cited5 opinions
- Columbia Athletic Club v. Director of RevenueSupreme Court of Missouri · 1998
- Spudich v. Director of RevenueSupreme Court of Missouri · 1988
- L & R Distributing Co. v. Missouri Department of RevenueSupreme Court of Missouri · 1983
- Kanakuk-Kanakomo Kamps, Inc. v. Director of RevenueSupreme Court of Missouri · 1999
- All Star Amusement, Inc. v. Director of RevenueSupreme Court of Missouri · 1994
3Cited by8 opinions
- Loring v. Planning & Zoning CommissionSupreme Court of Connecticut · 2008
- Kansas City Royals Baseball Corp. v. Director of RevenueSupreme Court of Missouri · 2000
- Miss Dianna's School of Dance, Inc. v. Director of RevenueSupreme Court of Missouri · 2016
- In Re Bruce L. Jamison v. the State of Texas, Texas Court of Appeals, 9th District (Beaumont)2024
- Loring v. Planning & Zoning CommissionSupreme Court of Connecticut · 2008
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