Wehrenberg, Inc. v. Dir. of RevenueAnnotate this Case
Wehrenberg, Inc. operated a restaurant-style concession offering hotdogs, pizza, and similar items at four of its movie theaters. Wehrenberg charged its customers the four percent state sales tax imposed by Mo. Rev. Stat. 144.202. Wehrenberg then filed a sales tax refund claim with the Director of Revenue, asserting that the concession items should have been taxed at the one percent rate set forth in Mo. Rev. Stat. 144.014. The Director and the AHC denied the claim. The Supreme Court affirmed, holding that because the food for sale at Wehrenberg's concession stands was not intended for home consumption, the one percent state sales tax rate set forth in section 144.014 did not apply to Wehrenberg's food sales.