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TATSON, LLC v. DIR. OF REVENUE

No. SC 94260.

456 S.W.3d 43 (2015)

TATSON, LLC, d/b/a Powerhouse Gym of Joplin, Respondent, v. DIRECTOR OF REVENUE, Appellant.

Supreme Court of Missouri, en banc.

Opinion issued February 24, 2015.

Attorney(s) appearing for the Case

The director was represented by Evan J. Buchheim of the attorney general's office in Jefferson City, (573) 751-3321.

Powerhouse was represented by Paul A. Boudreau of Brydon, Swearengen & England PC in Jefferson City, (573) 635-7166.

The Department of Revenue (DOR) seeks review of the Administrative Hearing Commission's (AHC) determination that Tatson, LLC, d/b/a Powerhouse Gym of Joplin (Powerhouse) did not owe sales tax on rental fees it collected from a personal training company, Atlanta Fitness, d/b/a Custom Built (Custom Built). The rental...

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