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  5. 916 S.W.2d 196 (1996)
 

ALADDIN'S CASTLE v. DIRECTOR OF REVENUE

No. 78323.

916 S.W.2d 196 (1996)

ALADDIN'S CASTLE, INC., Respondent, v. DIRECTOR OF REVENUE, Appellant.

Supreme Court of Missouri, En Banc.

February 20, 1996.

Attorney(s) appearing for the Case

Jeremiah W. (Jay) Nixon, Atty. Gen., Gretchen Garrison, Asst. Atty. Gen., Jefferson City, for appellant.

Carole Lewis Iles, John P. Barrie, St. Louis, for respondent.

HOLSTEIN, Chief Justice.

The Director of Revenue appeals a decision by the Administrative Hearing Commission (AHC) holding that Aladdin's Castle, Inc., (Aladdin) was not liable for use tax on prizes awarded to customers at Aladdin's twelve arcades in Missouri. The question presented involves the construction of §§ 144.605(13), 144.610, and 144.615.1 The decision of the AHC is affirmed.

I.

Aladdin's customers...

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