FINCH, Judge.
This appeal, involving construction of the revenue laws of this state, is one of which we have jurisdiction. Mo.Const. art. V, § 3. The precise single question presented is whether the Missouri sales tax law imposes a tax on receipts derived from fees or charges paid for participating in the activity of bowling at commercial bowling establishments. The trial court, considering itself bound under the decision in L & R Distributing, Inc. v...
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