OLD WARSON COUNTRY CLUB v. DIRECTOR OF REVENUE

No. 78684.

933 S.W.2d 400 (1996)

OLD WARSON COUNTRY CLUB, Respondent, v. DIRECTOR OF REVENUE, Appellant.

Supreme Court of Missouri, En Banc.

November 19, 1996.


Attorney(s) appearing for the Case

Jeremiah W. (Jay) Nixon, Attorney General, Evan J. Buchheim, Assistant Attorney General, Jefferson City, for appellant.

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


HOLSTEIN, Chief Justice.

Old Warson Country Club (Old Warson) did not collect or remit sales tax on a special assessment for capital improvements paid by its members during 1992 and 1993. The Director of Revenue (director) determined that under § 144.020,1 Old Warson was liable for sales tax on the capital improvements assessments in the amount of $131,225 plus interest and additions. On appeal, the Administrative Hearing Commission...

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