Six Flags Theme Parks, Inc. v. Director of Revenue

WILLIAM RAY PRICE, JR., Judge.

Petition for Review

I

The Director of Revenue (Director) seeks review of the decision of the Administrative Hearing Commission (AHC) granting a refund of sales tax paid on fees collected by Six Flags Theme Parks, Inc. (Six Flags) on the rental of inner tubes. The inner tube rentals are not subject to Missouri sales tax, pursuant to Section 144.020.1(8),1 because sales or use tax was paid on the purchase of the inner tubes before they were rented to patrons. The AHC’s decision is affirmed.

II

Six Flags is a Delaware corporation that operates a theme park (“the park”)…