GREENBRIAR HILLS v. DIRECTOR OF REVENUE

No. 78923.

935 S.W.2d 36 (1996)

GREENBRIAR HILLS COUNTRY CLUB, Appellant, v. DIRECTOR OF REVENUE, Respondent.

Supreme Court of Missouri, En Banc.

December 17, 1996.


Attorney(s) appearing for the Case

Harvey M. Tettlebaum, Jefferson City, for Appellant.

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


COVINGTON, Judge.

The issue presented in this case is whether Greenbriar Hills Country Club (Greenbriar) owes sales tax on a flat monthly amount that it charges its members as a service charge, a fixed gratuity for its food and beverage staff. The Administrative Hearing Commission (AHC) concluded that Greenbriar's service charges are subject to sales tax. The decision of the AHC is reversed.

The relevant facts are...

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