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

RICHARD B. TEITELMAN, Judge.

Six Flags Theme Parks, Inc. (Six Flags) seeks review of the decision of the Administrative Hearing Commission (Commission) denying its claim for refunds of sales taxes paid to the Director of Revenue (Director) on certain admission ticket and season pass sales and video game machine receipts.

This Court has jurisdiction. Mo. Const, art. V, section S. The admission ticket and season pass sales at issue are subject to Missouri sales tax, and they are not exempt as sales in commerce between the states. Receipts from the video game machines at issue are not subject to…