Legal Opinion
Saint Charles County v. Director of Revenue
Supreme Court of Missouri
Decided August 13, 2013No. SC 92853PublishedCited by 4 opinions
1Opinion of the Court
GEORGE W. DRAPER III, Judge.
Saint Charles County petitioned for review of an Administrative Hearing Com*577mission’s (hereinafter, “the Commission”) decision determining that sales at the Saint Charles County Family Arena (hereinafter, “the Family Arena”) were not exempt from sales tax pursuant to section 144.030.2(17), RSMo Supp.2011.1 This Court has jurisdiction pursuant to article V, section 3, of the Missouri Constitution. The Commission’s decision is affirmed.
Factual and Procedural Background
Saint Charles County is the sole owner and operator of the Family Arena. Saint Charles County is…
2Cases cited9 opinions
- Howard v. City of Kansas CitySupreme Court of Missouri · 2011
- Hyde Park Housing Partnership v. Director of RevenueSupreme Court of Missouri · 1993
- Farmers' & Laborers' Co-Operative Insurance Ass'n v. Director of RevenueSupreme Court of Missouri · 1987
- Aquila Foreign Qualifications Corp. v. Director of RevenueSupreme Court of Missouri · 2012
- Brinker Missouri, Inc. v. Director of RevenueSupreme Court of Missouri · 2010
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3Cited by4 opinions
- Circuit City Stores, Inc. v. Director of Revenue, consolidated with)Dillard's, Inc. v. Director of RevenueSupreme Court of Missouri · 2014
- Milton Young v. Boone Electric CooperativeMissouri Court of Appeals · 2015
- Milton Young v. Boone Electric CooperativeMissouri Court of Appeals · 2015
- State of Missouri, Ex Rel., Eric Schmitt, Attorney General v. Mun ChoiMissouri Court of Appeals · 2021