City of Warrensburg v. Board of Regents of Central Missouri State University

HENLEY, Judge.

This is an action by the City of Warrens-burg (City) seeking a money judgment against the Board of Regents of Central Missouri State University (University) for city imposed sales taxes not collected but allegedly due the City upon sales made (or services rendered) by the University. Submitted to the court upon the pleadings and a stipulation of facts, the case resulted in a judgment for the City for $35,079.61, as taxes due for the period from January 1, 1972, to May 1,1976, and $9,084.66, as interest thereon. The University appealed, contending, inter alia, that sales made by…