ST. LOUIS COUNTRY CLUB v. ADMIN. HEAR. COM'N

No. 64289.

657 S.W.2d 614 (1983)

ST. LOUIS COUNTRY CLUB, et al., Appellants, v. ADMINISTRATIVE HEARING COMMISSION OF MISSOURI, et al., Respondents.

Supreme Court of Missouri, En Banc.

September 20, 1983.


Attorney(s) appearing for the Case

Juan D. Keller, David T. Karzon, Jr., St. Louis, for appellants.

John Ashcroft, Atty. Gen., Jay Daugherty, Richard L. Wieler, Asst. Attys. Gen., Jefferson City, for respondents.


BLACKMAR, Judge.

This action is brought to review the Administrative Hearing Commission's determination that private country clubs, which are not open to the general public, must pay sales tax on fees charged to members when they bring guests to enjoy certain club facilities. Because the case involves construction of the revenue laws, this Court has jurisdiction pursuant to Mo. Const. Art. V, § 3. We conclude that the assessment of sales tax was in accordance...

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