ST. LOUIS RAMS LLC v. DIRECTOR OF REVENUE

No. SC 95910.

526 S.W.3d 124 (2017)

The ST. LOUIS RAMS LLC, f/k/a The St. Louis Rams Partnership, Respondent, v. DIRECTOR OF REVENUE, Appellant.

Supreme Court of Missouri, en banc.

Opinion issued August 1, 2017.


Attorney(s) appearing for the Case

Emily A. Dodge of the attorney general's office, Jefferson City, MO, for the Director.

Matthew S. Mock , Theodore R. Bots and Laura Grace Mezher of Baker & McKenzie LLP, Chicago, IL, and Bradley A. Winters of Sher Corwin Winters LLC, St., Louis, MO, for the Rams.


The Administrative Hearing Commission (hereinafter, "Commission") determined The St. Louis Rams LLC f/k/a The St. Louis Rams Partnership (hereinafter, "the Rams") were entitled to a refund of state sales tax paid, plus statutory interest, for the period from February 1, 2007, through January 31, 2010. The Commission...

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