Old Warson Country Club v. Director of Revenue

HOLSTEIN, Chief Justice.

Old Warson Country Club (Old Warson) did not collect or remit sales tax on a special assessment for capital improvements paid by its members during 1992 and 1993. The Director of Revenue (director) determined that under § 144.020,1 Old Warson was liable for sales tax on the capital improvements assessments in the amount of $131,225 plus interest and additions. On appeal, the Administrative Hearing Commission (AHC) found that Old Warson was not liable for the sales tax. The director appeals the AHC’s decision. Because this case involves a construction of the revenue…