Central Hardware Co. v. Director of Revenue

PRICE, Judge.

Central Hardware Company, Inc., (Central) and Budget Rent-a-Car of St. Louis, Inc., (Budget) assert they are entitled to a refund of the sales tax paid on the percentage of their credit sales they paid as fees to credit card companies. They claim these fees are “charges incident to the extension of credit” and statutorily excluded from the definition of “gross receipts” in § 144.010.1(3), RSMo 1986. Alternatively, they argue that neither Central nor Budget received the fees, and the fees are not part of gross receipts. The Administrative Hearing Commission (AHC) rejected these…