KANSAS CITY AVIATION DEPT. v. DIR. OF REV.

No. SC 90714.

314 S.W.3d 343 (2010)

CITY OF KANSAS CITY, Missouri AVIATION DEPARTMENT, Respondent, v. DIRECTOR OF REVENUE, Appellant.

Supreme Court of Missouri, En Banc.

June 29, 2010.


Attorney(s) appearing for the Case

Jeremiah J. Morgan, Attorney General's Office, Jefferson City, for Director of Revenue.

Mark W. Comley of Newman, Comley & Ruth PC, Jefferson City, Melody L. Cockrell, Kansas City, for City of Kansas City.


MICHAEL A. WOLFF, Judge.

Kansas City buys electricity from a local utility and sells it to tenants and subtenants at the city-owned Charles B. Wheeler Downtown Airport. After years of paying sales taxes to the state, the city in 2007 stopped paying the taxes because the city contended that it was not in the business of rendering a taxable service at retail under section 144.020, RSMo 2000.1

The director of revenue issued assessments...

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