FOSTAIRE HARBOR, INC v. MISSOURI DIRECTOR OF REVENUE

No. 65743.

679 S.W.2d 272 (1984)

FOSTAIRE HARBOR, INC., a corporation, Appellant, v. MISSOURI DIRECTOR OF REVENUE and Administrative Hearing Commission of Missouri, Hon. Hugh A. Sprague, Commissioner, Respondent.

Supreme Court of Missouri, En Banc.

November 20, 1984.


Attorney(s) appearing for the Case

Rene E. Lusser, St. Louis, for appellant.

John Ashcroft, Atty. Gen., Richard L. Wieler, Asst. Atty. Gen., Jefferson City, for respondent.


HIGGINS, Judge.

Fostaire Harbor, Inc., seeks reversal of a decision upholding an assessment of sales tax plus interest on fees paid to Fostaire for rides in its helicopter flights over historic sights in St. Louis. Fostaire asserts these fees are not subject to sales tax during the assessment period, under section 144.020(2), RSMo, because the rides were for educational purposes, not "amusement" as covered by the statute. Fostaire argues also that if the assessment...

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