PF GOLF, LLC v. DIRECTOR OF REVENUE

No. SC 92663.

404 S.W.3d 888 (2013)

PF GOLF, LLC, Respondent, v. DIRECTOR OF REVENUE, Appellant.

Supreme Court of Missouri, En Banc.

July 16, 2013.


Attorney(s) appearing for the Case

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

Edward F. Downey and Carol L. Iles , Bryan Cave LLP, Jefferson City, for PF Golf.


LAURA DENVIR STITH, Judge.

The Director of Revenue appeals a decision of the Administrative Hearing Commission holding that PF Golf, LLC, owes no sales tax on golf cart rentals. The commission determined, pursuant to section 144.020.1(8)1 and Westwood Country Club v. Director of Revenue, 6 S.W.3d 885 (Mo. banc 1999), that PF Golf owes no sales taxes on golf cart rentals because PF Golf previously...

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