WEHRENBERG, INC. v. Director of Revenue

RICHARD B. TEITELMAN, Chief Justice.

Wehrenberg, Inc., seeks review of an Administrative Hearing Commission (“AHC”) decision determining that the sale of food at Wehrenberg’s movie theaters is not subject to the reduced sales tax rate for food established in section 144.014, RSMo Supp.2010. The AHC decision is affirmed.

FACTS

Wehrenberg operates twelve movie theaters in Missouri. In each theater, Weh-renberg operates concession stands selling food and drinks. The concession items include popcorn, nachos, candy and soda. At four theaters, Wehrenberg operates a restaurant-style concession offering…