Miss Dianna's School of Dance, Inc. v. Director of Revenue

SUPREME COURT OF MISSOURI en banc MISS DIANNA'S SCHOOL OF DANCE, ) INC., ) ) Appellant, ) ) v. ) No. SC95102 ) DIRECTOR OF REVENUE, ) ) Respondent. ) PETITION FOR REVIEW OF A DECISION OF THE ADMINISTRATIVE HEARING COMMISSION The Honorable Karen A. Winn, Commissioner Opinion issued January 12, 2016 Miss Dianna's School of Dance, Inc., petitions for review of the Administrative Hearing Commission's decision determining that Miss Dianna's is liable for sales tax in the amount of $23,378.97 and use tax in the amount of $605.96, plus interest. Miss Dianna's argues it is not a place of amusement,…