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SIX FLAGS THEME PARKS, INC. v. DIRECTOR OF REV.

No. SC 86519.

179 S.W.3d 266 (2005)

SIX FLAGS THEME PARKS, INC., Respondent, v. DIRECTOR OF REVENUE, Appellant.

Supreme Court of Missouri, En Banc.

November 22, 2005.

Attorney(s) appearing for the Case

Jeremiah W. (Jay) Nixon, Atty. Gen., Evan J. Buchheim, Asst. Atty. Gen., James R. Layton, State Solicitor, Jefferson City, for Appellant.

Edward F. Downey, Jefferson City, for Respondent.

WILLIAM RAY PRICE, JR., Judge.

Petition for Review

I.

The Director of Revenue (Director) seeks review of the decision of the Administrative Hearing Commission (AHC) granting a refund of sales tax paid on fees collected by Six Flags Theme Parks, Inc. (Six Flags) on the rental of inner tubes. The inner tube rentals are not subject to Missouri sales tax, pursuant to Section 144.020.1(8),1 because sales or use tax was paid...

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