City of Springfield v. Director of Revenue

GUNN, Judge.

At stake in this proceeding is the Director of Revenue’s right legally to assess a sales tax on the City of Springfield’s (City) revenues from certain park board activities. The City contends that the sales tax is not permitted under the exclusionary provisions of Mo. Const, art. Ill, § 39(10) which prohibit the imposition of “a use or sales tax upon the use, purchase or acquisition of property paid for out of the funds of any county or other political subdivision.”

Appeal from the Director’s decision to assess the sales tax was made to the Administrative Hearing Commission which…