Legal Opinion
Branson Scenic Railway v. Director of Revenue
Missouri Court of Appeals
Decided August 3, 1999No. WD 56277PublishedCited by 8 opinions
1Opinion of the Court
SPINDEN, Judge.
Branson Scenic Railway appeals the Administrative Hearing Commission’s determination that its excursion train rides into Arkansas were amusement rides which were not exempt from sales tax as interstate commerce. The commission concurred with the Department of Revenue director’s rejection of the claim. We concur and affirm the commission’s determination.
Although a “judgment” as defined by Rule 74.01 has not been entered in this case, we have jurisdiction to consider the railway’s appeal pursuant to Article V, § 18, of Missouri’s constitution and § 621.189, RSMo 1994. Article V,…
2Cases cited11 opinions
- United States v. GaudinSupreme Court of the United States · 1995
- Interstate Commerce Commission v. BrimsonSupreme Court of the United States · 1894
- House of Lloyd, Inc. v. Director of RevenueSupreme Court of Missouri · 1992
- Columbia Athletic Club v. Director of RevenueSupreme Court of Missouri · 1998
- Sipco, Inc. v. Director of RevenueSupreme Court of Missouri · 1994
6 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Maryville Properties, L.P. v. NelsonMissouri Court of Appeals · 2002
- Jessica Chavez v. Cedar Fair, LPSupreme Court of Missouri · 2014
- City of Belton v. Smoky Hill Railway & Historical Society, Inc.Missouri Court of Appeals · 2005
- TracFone Wireless, Inc. v. Director of RevenueSupreme Court of Missouri · 2017
- Donald Johnson v. Missouri Department of CorrectionsMissouri Court of Appeals · 2021
3 more not listed; retrieve them via the Exa API.