BALLOONS OVER THE RAINBOW v. DIR. OF REV.

No. SC 93039.

427 S.W.3d 815 (2014)

BALLOONS OVER THE RAINBOW, INC., Appellant, v. DIRECTOR OF REVENUE, Respondent.

Supreme Court of Missouri, En Banc.

April 15, 2014.


Attorney(s) appearing for the Case

Aaron French , Jesse B. Rochman , Apollo D. Carey , Sandberg Phoenix & von Gontard PC, St. Louis, for Balloons.

James R. Layton , Solicitor General, Jeremiah J. Morgan , Deputy Solicitor General, Attorney General's Office, Jefferson City, for the Director.


PATRICIA BRECKENRIDGE, Judge.

Balloons Over the Rainbow, Inc., a Missouri corporation, seeks review of the administrative hearing commission's (AHC) denial of its claim for a refund of sales taxes paid and its challenge to the assessment of sales and use taxes. In its petition for review, Balloons claims that the AHC erred in concluding that it owed sales taxes under section 144.020.1(2),1 on gross receipts of hot air balloon rides because...

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