1. Home
  2. Browse Decisions
  3. S.W.3d
  4. 6 S.W.3d
  5. 6 S.W.3d 885 (1999)
 

WESTWOOD COUNTRY CLUB v. DIRECTOR OF REV.

No. SC 81584.

6 S.W.3d 885 (1999)

WESTWOOD COUNTRY CLUB, Respondent, v. DIRECTOR OF REVENUE, Appellant.

Supreme Court of Missouri, En Banc.

December 7, 1999.

Attorney(s) appearing for the Case

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

Edward F. Downey, John P. Barrie, B. Derek Rose, St. Louis, for respondent.

MICHAEL A. WOLFF, Judge.

This petition to review a decision of the Administrative Hearing Commission raises two issues: First, does Westwood Country Club owe sales tax on its purchases of food for members' meals when such meals are excluded from sales tax since they are not "sales at retail?" Second, are the fees charged by Westwood for the use of golf carts on its premises subject to sales tax? We hold: (1) Since meals and beverages served by Westwood are not "sales...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases