Meramec Valley Owners' Ass'n v. Director of Revenue

COVINGTON, Judge.

Meramec Valley Owner’s Association, Inc. (the Association), appeals from a final decision of the Administrative Hearing Commission (AHC) finding the Association liable for sales tax on its collection of annual dues. The Director of Revenue determined that under section 144.0201, the Association was liable for sales tax on its collection of dues paid by the members of the Association from October 1,1991, through September 30,1994, plus interest. The AHC agreed. This Court holds that the dues paid by the Association’s members are not subject to tax. The decision of the AHC is…