Miss Dianna's School of Dance, Inc. v. Director of Revenue

I respectfully dissent from the principal opinion in that I would find Miss Dianna’s School of Dance, Inc. (hereinafter, “School of Dance”) is not a place of recreation under the sales tax law, section 144.020.1(2), RSMo 2000.1 Accordingly, I would reverse the Administrative Hearing Commission’s decision.

“Statutes relating to taxation are strictly construed against the taxing authority and in favor of the taxpayer.” Spudich v. Dir. of Revenue, 745 S.W.2d 677, 680 (Mo. banc 1988). This Court uses a de minimis litmus test in' determining whether the amusement or recreational activities at a…