J.B. Vending Co. v. Director of Revenue

I respectfully dissent from the majority opinion. I would affirm the decision of the Administrative Hearing Commission that sales of food and drinks in cafeterias open only to employees and legitimate visitors in buildings not open to the public are not subject to the sales tax imposed pursuant to section 144.020.1(6). The express words of that section, as applicable here, provide that the tax is to be imposed only in a “place in which rooms, meals or drinks are regularly served to the public.”

There is no issue of fact. The cafeterias in question are located in buildings that are not open to…