Myron Green Corporation v. Director of Revenue

Myron Green Corporation petitions for review of the administrative hearing commission's decision finding Myron Green liable for sales tax on food sold to employees of the Federal Reserve Bank of Kansas City in the bank's on-site cafeteria. Because Myron Green regularly sold food in the on-site cafeteria "to the public" as this term is used in Missouri's revenue code, and the bank's sales tax exemption does not extend to its individual employees, the commission's decision is affirmed.

I. Factual and Procedural History

Myron Green Corporation operates corporate cafeterias in various businesses…