Columbia Athletic Club v. Director of Revenue

961 S.W.2d 806 (1998)

COLUMBIA ATHLETIC CLUB, Appellant,

v.

DIRECTOR OF REVENUE, Respondent.

No. 80074.

Supreme Court of Missouri, En Banc.

January 27, 1998.

Carole lewis Ilse, John P. Barrie, Juan D. Keller, St. Louis, for Appellant.

Jeremiah W. (Jay) Nixon, Atty. Gen., Evan J. Buchheim, Asst. Atty. Gen., Jefferson City, for Respondent.

LIMBAUGH, Judge.

This case involves a dispute over the assessment of sales tax under section 144.020, RSMo,[1] for basic membership dues at a physical fitness center. Section 144.020.1(2) provides that a sales tax is due for "the amount paid for admission and seating…