Miss Dianna's School of Dance, Inc. v. Director of Revenue

Miss Dianna’s School of Dance, Inc., petitions for review of the Administrative Hearing Commission’s decision determining that Miss Dianna’s is liable for sales tax in the amount of $23,378.97 and use tax in the amount of $605.96, plus interest. Miss Dianna’s argues it is not a place of amusement, entertainment, or recreation for purposes of § 144.020.1(2)1 and, therefore, the Commission erred in holding the fees received by Miss Dianna’s for dance classes are subject to sales tax under that statute. Because Miss Dianna’s petition involves the construction of a revenue law of this state, this…