Indian Lake Property Owners Ass'n v. Director of Revenue

HOLSTEIN, Judge.

Indian Lake Property Owners Association, Inc. (Association) seeks review of a final decision of the Administrative Hearing Commission (AHC). § 621.189.1 The AHC affirmed a determination by the Director of Revenue that the Association was not a “civic organization” and thus not entitled to exemption from sales and use taxes pursuant to § 144.030.2(20), RSMo Supp.1990. Because the case involves construction of a revenue law, this Court has jurisdiction. Mo. Const art V, § S. The decision of the AHC is affirmed.

The Association was formed as a not-for-profit corporation in 1962.…