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Administrative : Taxation – Sales Tax – Rental Fees

Where the Administrative Hearing Commission found that a fitness facility did not need to pay sales tax on rental fees collected from a company that used the facility to provide personal training sessions for members, the judgment is affirmed because the facility did not perform any affirmative act for the company, so it did not render any taxable service and was not liable for sales tax.

Judgment is affirmed.

Tatson, LLC v. Director of Revenue (MLW No. 67472/Case No. SC94260 – 5 pages) (Supreme Court of Missouri, Russell, C.J.; all concur) Petition for review of a decision of the Administrative Hearing Commission (Evan J. Buchheim, Jefferson City, for appellant) (Paul A. Boudreau, Jefferson City, for respondent).

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