Fostaire Harbor, Inc. v. Missouri Director of Revenue

HIGGINS, Judge.

Fostaire Harbor, Inc., seeks reversal of a decision upholding an assessment of sales tax plus interest on fees paid to Fostaire for rides in its helicopter flights over historic sights in St. Louis. Fostaire asserts these fees are not subject to sales tax during the assessment period, under section 144.020(2), RSMo, because the rides were for educational purposes, not “amusement” as covered by the statute. Fostaire argues also that if the assessment was correct, the Commission finding of no neglect or refusal to file a return would preclude assessment of interest. Affirmed.

The…