Eighty Hundred Clayton Corp. v. Director of Revenue

MICHAEL A. WOLFF, Judge.

Is Tropicana Lanes entitled to a refund of sales tax it collected on fees charged to customers for the use of bowling shoes?

This question is governed by this Court’s decision in Blue Springs Bowl v. Spradling, 551 S.W.2d 596 (Mo. banc 1977). Under section 144.020.1(2), Tropicana is not entitled to a refund. Fees charged to customers for the use of bowling shoes are taxable.

Facts

Tropicana Lanes is a bowling center in St. Louis County, Missouri, and it derives revenue from a variety of activities.1 Tropicana does not charge an admission fee to enter its premises, but…