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BOLIVAR ROAD NEWS v. DIRECTOR OF REVENUE

No. SC 81924.

13 S.W.3d 297 (2000)

BOLIVAR ROAD NEWS, INC., Appellant, v. DIRECTOR OF REVENUE, Respondent.

Supreme Court of Missouri, En Banc.

March 21, 2000.

Attorney(s) appearing for the Case

Robert W. Stillings, Springfield, for appellant.

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

ANN K. COVINGTON, Judge.

Bolivar Road News, Inc., (Bolivar) seeks review of the decision of the Administrative Hearing Commission (AHC) that Bolivar is subject to sales tax and interest for the period of October 1, 1994, through September 30, 1997, on funds collected from sales of tokens for adult video booths because Bolivar operated "places of amusement and entertainment" within the meaning of section 144.020.1(2).1 The decision of the...

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