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Administrative : Sales Tax – Dance School Fees – Place Of Amusement

Where a dance school challenged a decision by the Administrative Hearing Commission that it was liable for sales tax and use tax, the commission’s judgment is affirmed because amusement or recreational activities are more than a de minimis portion of its business activities.


De minimis

Dissenting opinion by Draper III, J.; “I would find that amusement activities at School of Dance do not comprise more than a de minimis part of the business activities of the location. Accordingly, School of Dance is not a place of recreation under the sales tax law, section 144.020.1(2). I would reverse the decision of the Administrative Hearing Commission.”

Commission affirmed.

Miss Dianna’s School of Dance, Inc. v. Director of Revenue (MLW No. 68667/Case No. 68667/Case No. SC95102 – 12 pages) (Supreme Court of Missouri, Fischer, J.; Breckenridge, C.J., Wilson and Russell, JJ., concur; Draper, J., dissents in separate opinion filed; Stith and Teitelman, JJ., concur in opinion of Draper, J.) Petition for review of a decision of the Administrative  Hearing Commission (Anthony L. Gosserand and Elizabeth E. Patterson, Kansas City, Missouri, for appellant) (Evan J. Buchheim and Thomas A. Houdek, Jefferson City, for the director).

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