President Casino, Inc. v. Director of Revenue

LAURA DENVIR STITH, Judge.

President Riverboat Casino-Missouri, Inc. (“President”) 1 seeks review of the portion of a decision of the Administrative Hearing Commission (“AHC”) that denied President’s claim for a refund of use tax it paid on certain gaming equipment. The Director of Revenue (“Director”) seeks review of the remaining portion of the AHC’s decision, which granted President’s claim for a refund of sales and use taxes President paid on its purchases of certain food and drink under the “resale” exemption even though President provided the food and drink to customers on a…