KRISPY KREME DOUGHNUT v. DIR. OF REVENUE

No. SC 91471.

358 S.W.3d 48 (2011)

KRISPY KREME DOUGHNUT CORPORATION, Appellant, v. DIRECTOR OF REVENUE, State of Missouri, Respondent.

Supreme Court of Missouri, En Banc.

December 20, 2011.


Attorney(s) appearing for the Case

Igor Timofeyev , Paul, Hastings, Janofsky & Walker LLP, Washington, D.C., Edward F. Downey , Bryan Cave LLP, Jefferson City, for Krispy Kreme.

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

Miriam J. Guggenheim , Covington & Burling LLP, Washington, D.C., for Retail Bakers of America and American Bakers Association, which filed a brief as friends of the Court.


WILLIAM RAY PRICE, JR., Judge.

I. Introduction

Missouri law provides for two sales tax rates: a standard rate of 4 percent that applies to most retail sales, see section 144.020, RSMo 2000, and a reduced rate of 1 percent that applies to some—but not all—sales of food, see section 144.014, RSMo Supp.2010. Krispy Kreme Doughnut Corporation seeks review of a decision of the Administrative Hearing Commission ("AHC") that Krispy Kreme...

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