SHELTER MUT. INS. v. DIRECTOR OF REVENUE

No. SC 84617.

107 S.W.3d 919 (2003)

SHELTER MUTUAL INSURANCE COMPANY, Respondent, v. DIRECTOR OF REVENUE, Appellant.

Supreme Court of Missouri, En Banc.

May 27, 2003.


Attorney(s) appearing for the Case

Evan J. Buchheim, Attorney Generals Office, Jefferson City, for appellant.

Edward F. Downey, Bryan Cave LLP, Jefferson City, Juan D. Keller, John P. Barrie, B. Derek Rose, Bryan Cave LLP, St. Louis, for respondent.


WILLIAM RAY PRICE, JR., Judge.

I.

The Director of Revenue seeks review of the decision of the Administrative Hearing Commission ("AHC") that Shelter Mutual Insurance Company's cafeteria sales were not taxable under section 144.020.1(6), RSMo 2000.1 The decision of the Administrative Hearing Commission is affirmed.

II.

Shelter is a mutual benefit insurance company with its main office and corporate headquarters...

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