St. Louis Rams LLC v. Director of Revenue

The Administrative Hearing Commission (hereinafter, “Commission”) determined The St. Louis Rams LLC f/k/a The St. Louis Rams Partnership (hereinafter, “the Rams”) were entitled to a refund of state sales tax paid, plus statutory interest, for the period from February 1, 2007, through January 31, 2010. The Commission also determined the Rams were not liable for state sales tax and interest assessed by the director of revenue (hereinafter, “the director”) for periods from February 1, 2010, through January 31, 2013. The director seeks judicial review of the Commission’s decision. This Court has…