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KANSAS CITY POWER & LIGHT v. DIREC. OF REV.

No. SC 84117.

83 S.W.3d 548 (2002)

KANSAS CITY POWER AND LIGHT COMPANY, Respondent, v. DIRECTOR OF REVENUE, Appellant.

Supreme Court of Missouri, En Banc.

As Modified on Denial of Rehearing August 27, 2002.

Attorney(s) appearing for the Case

Jeremiah W. (Jay) Nixon, Atty. Gen., Mark A. Long, Asst. Atty. Gen., Jefferson City, for Appellant.

Richard E. Lenza, Scott E. Vincent, Kansas City, for Respondent.

LAURA DENVIR STITH, Judge.

Kansas City Power and Light Company ("KCP & L") is an electric utility company selling electricity to residential and commercial customers, including the Hyatt Regency Crown Center Hotel in Kansas City, Missouri ("Hyatt"). KCP & L collected and remitted $89,075.03 in Missouri sales tax from September 1, 1995 to August 31, 1998 on its sales of electricity to Hyatt. KCP & L sought a refund...

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