Greenbriar Hills Country Club v. Director of Revenue

Section 536.087.11 allows attorneys’ fees and expenses in an action against the state “unless the court ... finds that the position of the state was substantially justified-” I believe that this Court’s decision in Greenbriar Hills Country Club v. Director of Revenue, 935 S.W.2d 36 (Mo. banc 1996), Greenbriar Hills I, which exempted the country club’s retail charges for meals and drinks from sales tax as not being sold to the public, was incorrect. Accordingly, the state’s position was substantially justified. I respectfully dissent.

Greenbriar Hills I purports to find, within the same section…