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KANAKUK-KANAKOMO KAMPS v. DIRECTOR OF REV.

No. SC 81365.

8 S.W.3d 94 (1999)

KANAKUK-KANAKOMO KAMPS, INC., Appellant, v. DIRECTOR OF REVENUE, Respondent.

Supreme Court of Missouri, En Banc.

December 7, 1999.

Attorney(s) appearing for the Case

Donald E. Woody, O.J. Taylor, Springfield, for appellant.

Jeremiah W. (Jay) Nixon, Atty. Gen., Evan J. Buchheim, Asst. Atty. Gen., Jefferson City, for respondent.

JOHN C. HOLSTEIN, Judge.

Kanakuk-Kanakomo Kamps, Inc., (Kanakuk) appeals the decision of the Administrative Hearing Commission (AHC) finding it a place of "recreation, games and athletic events" within the meaning of sec. 144.020.1(2)1 and, therefore, subject to sales tax. Since this case requires the construction of revenue laws, this Court has exclusive appellate jurisdiction. Mo. Const. art. V, sec. 3. The decision of the AHC...

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