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MISS DIANNA'S SCHOOL v. DIR. OF REVENUE

No. SC 95102.

478 S.W.3d 405 (2016)

MISS DIANNA'S SCHOOL OF DANCE, INC., Appellant, v. DIRECTOR OF REVENUE, Respondent.

Supreme Court of Missouri, en banc.

Opinion issued January 12, 2016.

Attorney(s) appearing for the Case

Miss Dianna's was represented by Anthony L. Gosserand and Elizabeth E. Patterson of Van Osdol PC in Kansas City, (816) 421-0644.

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

Thomas A. Houdek of the department of revenue in Jefferson City, (573) 751-0961.

Miss Dianna's School of Dance, Inc., petitions for review of the Administrative Hearing Commission's decision determining that Miss Dianna's is liable for sales tax in the amount of $23,378.97 and use tax in the amount of $605.96, plus interest. Miss Dianna's argues it is not a place of amusement, entertainment, or recreation...

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