SADDLE & SIRLOIN CLUB v. DIR. OF REVENUE

No. SC 99453.

655 S.W.3d 351 (2022)

SADDLE AND SIRLOIN CLUB OF KANSAS CITY, Appellant, v. DIRECTOR OF REVENUE, Respondent.

Supreme Court of Missouri, en banc.

Opinion issued November 1, 2022.


Attorney(s) appearing for the Case

Saddle and Sirloin was represented by Todd W. Ruskamp of Shook, Hardy & Bacon LLP in Kansas City, (816) 474-6550, and John W. Simpson of Stinson LLP in Kansas City, (816) 842-8600.

The director was represented by Maria A. Lanahan of the attorney general's office in St. Louis, (573) 751-3321.


Saddle and Sirloin Club of Kansas City (the "Club") seeks review of the Administrative Hearing Commission's (the "Commission") decision that the Club owes sales tax on monthly membership dues paid by Club members because the dues are fees paid to a place of amusement, entertainment, or recreation pursuant to § 144.021...

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