St. Louis Country Club v. Administrative Hearing Commission

BLACKMAR, Judge.

This action is brought to review the Administrative Hearing Commission’s determination that private country clubs, which are not open to the general public, must pay sales tax on fees charged to members when they bring guests to enjoy certain club facilities. Because the case involves construction of the revenue laws, this Court has jurisdiction pursuant to Mo. Const. Art. V, § 3. We conclude that the assessment of sales tax was in accordance with the law.

St. Louis Country Club and Algonquin Country Club are Missouri not-for-profit corporations which provide their members with…