Saint Charles County v. Dir. of RevenueAnnotate this Case
Saint Charles County was the sole owner and operator of the Saint Charles County Family Arena (Arena). After collecting taxes for several years on the fees, charges, and sales at the Arena, the County sought a refund for a three-year period. Specifically, the County sought a tax exemption pursuant to Mo. Rev. Stat. 144.030.2(17). The Director of Revenue denied the County's claims, and the Administrative Hearing Commission upheld the decision. The Supreme Court affirmed, holding that the County was not entitled to the sales and use tax exemption it claimed where it did not present clear and unequivocal proof it met the requirements of Section 144.030.2(17) to be entitled to an exemption.