Balloons Over the Rainbow, Inc. v. Director of Revenue

PATRICIA BRECKENRIDGE, Judge.

Balloons Over the Rainbow, Inc., a Missouri corporation, seeks review of the administrative hearing commission’s (AHC) denial of its claim for a refund of sales taxes paid and its challenge to the assessment of sales and use taxes. In its petition for review, Balloons claims that the AHC erred in concluding that it owed sales taxes under section 144.020.1(2), 1 on gross receipts of hot air balloon rides because such taxes are prohibited by the federal Anti-Head Tax Act (AHTA), 49 U.S.C. § 40116. Balloons also claims that sales taxes assessed on the sale of balloon…