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EIGHTY HUNDRED CLAYTON v. DIRECTOR OF REV.

No. SC 84956.

111 S.W.3d 409 (2003)

EIGHTY HUNDRED CLAYTON CORPORATION, d/b/a Tropicana Lanes, Respondent, v. DIRECTOR OF REVENUE, Appellant.

Supreme Court of Missouri, En Banc.

Rehearing Denied August 26, 2003.

Attorney(s) appearing for the Case

Jeremiah W. (Jay) Nixon, Attorney General, Evan J. Buchheim, Assistant Attorney General, Jefferson City, for appellant.

Branko J. Marusic, Jr., Paul J. Puricelli, St. Louis, for respondent.

MICHAEL A. WOLFF, Judge.

Is Tropicana Lanes entitled to a refund of sales tax it collected on fees charged to customers for the use of bowling shoes?

This question is governed by this Court's decision in Blue Springs Bowl v. Spradling, 551 S.W.2d 596 (Mo. banc 1977). Under section 144.020.1(2), Tropicana is not entitled to a refund. Fees charged to customers for the use of bowling shoes are taxable.

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