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MISSOURI STATE USBC v. DIRECTOR OF REVENUE

No. SC 88630.

250 S.W.3d 362 (2008)

MISSOURI STATE USBC ASSOCIATION, Appellant, v. DIRECTOR OF REVENUE, Respondent.

Supreme Court of Missouri, En Banc.

April 29, 2008.

Attorney(s) appearing for the Case

Carole L. Iles, Edward F. Downey, Jefferson City, for Appellant.

Jeremiah W. (Jay) Nixon, Atty Gen., Gary L. Gardner, Asst. Atty. Gen., James L. Spradlin, Amy T. Bartolomucci, Department of Revenue, Jefferson City, for Respondent.

MARY R. RUSSELL, Judge.

The Missouri State USBC1 Association ("Bowling Association") seeks review of the Administrative Hearing Commission's ("AHC") decision determining that it is not entitled to a sales and use tax exemption as a not-for-profit charitable, civic, or service organization. The AHC's decision is reversed, and the cause is remanded.

I. Jurisdiction and Standard of Review...

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