DUANE BENTON, Judge.
The Administrative Hearing Commission denied a tax exemption to Branson Properties USA ("BPU"). Because the petition for review involves construction of the revenue laws, this Court has exclusive appellate jurisdiction. Mo. Const. art. V, sec. 3. Affirmed.
I.
BPU substantially upgraded an amusement park with 30 rides—including a roller coaster, carousel, go-carts, bumper-cars, and Ferris wheel. BPU purchased these...
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