Six Flags Theme Parks, Inc. v. Director of Revenue

179 S.W.3d 266 (2005)

SIX FLAGS THEME PARKS, INC., Respondent,

v.

DIRECTOR OF REVENUE, Appellant.

No. SC 86519.

Supreme Court of Missouri, En Banc.

November 22, 2005.

Jeremiah W. (Jay) Nixon, Atty. Gen., Evan J. Buchheim, Asst. Atty. Gen., James R. Layton, State Solicitor, Jefferson City, for Appellant.

Edward F. Downey, Jefferson City, for Respondent.

WILLIAM RAY PRICE, JR., Judge.

Petition for Review

I

The Director of Revenue (Director) seeks review of the decision of the Administrative Hearing Commission (AHC) granting a refund of sales tax paid on fees collected by Six Flags Theme Parks, Inc. (Six…