Branson Properties USA, L.P. v. Director of Revenue

DUANE BENTON, Judge.

The Administrative Hearing Commission denied a tax exemption to Branson Properties USA (“BPU”). Because the petition for review involves construction of the revenue laws, this Court has exclusive appellate jurisdiction. Mo. Const art. V, sec. 3. Affirmed.

I

BPU substantially upgraded an amusement park with 30 rides — including a roller coaster, carousel, go-carts, bumper-cars, and Ferris wheel. BPU purchased these rides for $2,010,852.22. BPU replaced various parts on the rides for $53,810.96.

Customers do not pay an admission fee to enter the park, but buy tickets per-ride,…