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BEYOND HOUSING, INC. v. DIR. OF REVENUE

No. SC 99051.

653 S.W.3d 400 (2022)

BEYOND HOUSING, INC. and Pagedale Town Center II, Respondents, v. DIRECTOR OF REVENUE, Appellant.

Supreme Court of Missouri, en banc.

Opinion issued September 13, 2022.

Attorney(s) appearing for the Case

The director was represented by Jeff P. Johnson of the attorney general's office in Jefferson City, (573) 751-3321.

Beyond Housing and Pagedale Town Center were represented by Jeffrey B. Hunt and Brian J. Beck of Rosenblum Goldenhersch PC in St. Louis, (314) 726-6868.

The director of the department of revenue appeals the decision of the administrative hearing commission ("AHC") finding Beyond Housing, Inc., and Pagedale Town Center II, LLC, ("PTC II") qualify for sales and use tax exemptions as charitable organizations pursuant to section 144.030.2(19).1

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