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KANSAS CITY ROYALS v. DIRECTOR OF REVENUE

No. SC 82554.

32 S.W.3d 560 (2000)

KANSAS CITY ROYALS BASEBALL CORPORATION, Appellant, v. DIRECTOR OF REVENUE, Respondent.

Supreme Court of Missouri, En Banc.

December 5, 2000.

Attorney(s) appearing for the Case

Edward F. Downey, Jefferson City, John P. Barrie, B. Derek Rose, St. Louis, for Appellant.

Jeremiah W. (Jay) Nixon, Atty. Gen., Ronald Molteni, Asst. Atty. Gen., Jefferson City, for Respondent.

PETITION FOR REVIEW OF A DECISION OF THE ADMINISTRATIVE HEARING COMMISSION

COVINGTON, Judge.

The Kansas City Royals Baseball Corporation (the corporation) seeks review of the decision of the Administrative Hearing Commission (AHC) that the corporation is not entitled to a refund of use tax paid on certain promotional items and Kansas City Royals yearbooks. The AHC held that the corporation was not entitled to any exclusion or exemption from use tax pursuant...

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