Wilson's Total Fitness Center, Inc. v. Director of Revenue

PETITION FOR REVIEW OF A DECISION OF THE ADMINISTRATIVE HEARING COMMISSION

PRICE, Chief Judge.

I

This case requires us to revisit whether athletic and fitness centers are subject to sales tax on their membership fees. We abandon the “primary purpose test” set out in Columbia Athletic Club that attempted to focus upon the “dual nature” of exercise and return to the “de minimis’’ test previously set out in Spudich v. Director of Revenue, 745 S.W.2d 677 (Mo. banc 1988). We affirm the Administrative Hearing Commission’s (AHC) decision imposing the tax.

II

Appellant, Wilson’s Total Fitness Center,…