Gate Gourmet, Inc. v. Director of Revenue

The Administrative Hearing Commission determined that the sale of frozen dinners by Gate Gourmet, Inc. to airline customers at the Lambert-St. Louis International Airport should be taxed at 4 percent under section 144.020, not the 1-per-cent rate provided for in section 144.014. 1 Gate Gourmet seeks judicial review of this decision. This Court has jurisdiction under article V, section 3, of the Missouri Constitution. The Commission’s decision is affirmed.

Background

Gate Gourmet is a global provider of catering and provisioning services for airlines and railroads. It owns and operates a…