Saddle & Sirloin Club of Kansas City v. Director of Revenue
Annotate this Case
The Supreme Court affirmed the decision of the Administrative Hearing Commission that Saddle and Sirloin Club of Kansas City was not entitled to a refund of sales tax on monthly membership dues paid by Club members because the dues were fees paid to a place of amusement, entertainment, or recreation pursuant to Mo. Rev. Stat. 144.021.1, holding that the Club was not owed a refund.
On appeal, the Club argued that the monthly membership dues were not subject to sales tax because, in addition to recreation services, Club members received the right to participate in the operation and control of the Club and an increase in the value of their equitable interests in the Club. The Supreme Court disagreed and affirmed, holding (1) the Club failed to meet its burden of proving that members receive more than recreational services in exchange for monthly membership dues; and (2) therefore, the monthly membership dues were subject to sales tax pursuant to Mo. Rev. Stat. 144.020.1(2).
Some case metadata and case summaries were written with the help of AI, which can produce inaccuracies. You should read the full case before relying on it for legal research purposes.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.