Kanakuk-Kanakomo Kamps, Inc. v. Director of Revenue

JOHN C. HOLSTEIN, Judge.

Kanakuk-Kanakomo Kamps, Inc., (Kanakuk) appeals the decision of the Administrative Hearing Commission (AHC) finding it a place of “recreation, games and athletic events” within the meaning of sec. 144.020.1(2)1 and, therefore, subject to sales tax. Since this case requires the construction of revenue laws, this Court has exclusive appellate jurisdiction. Mo. Const, art. V, sec. 3. The decision of the AHC is affirmed.

This Court’s review of the AHC’s decision is limited. The AHC’s decision shall be upheld when authorized by law and supported by competent and substantial…