Director of Revenue v. Loethen Amusement, Inc.

MANFORD, Presiding Judge.

This is a review of a decision of the Missouri Administrative Hearing Commission and is before this court under a Petition for Judicial Review, filed pursuant to § 621.189, RSMo 1986. The decision of the Administrative Commission is affirmed.

The appellant, Missouri Director of Revenue, hereinafter the Director, presents to this court a sole point which, in summary, charges that the Missouri Administrative Hearing Commission, hereinafter Commission, erred as a matter of law in reducing the amount of sales tax claimed due by the Director because the Commission’s…