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Administrative : Sales Tax – Frozen Meal Sales – In-Flight Consumption

Where a company that sold frozen meals to airlines sought a refund of sales tax, the meals were intended to be eaten while onboard the flight and thus did not qualify for a reduced sales tax rate because they were not sales of food intended for home consumption, and the statutes were not unconstitutional as applied to the case, so the judgment is affirmed.

Judgment is affirmed.

Gate Gourmet, Inc. v. Director of Revenue (MLW No. 69775/Case No. SC95388 – 11 pages) (Supreme Court of Missouri, Wilson, J.; all concur) Petition for review of a decision of the Administrative Hearing Commission (Jeremy Abrams and Donald M. Griswold, Washington, D.C., and Matthew J. Landwehr and Janette M. Lohman, St. Louis, for appellant) (James R. Layton and Benjamin C. Slawson, Jefferson City, for respondent).

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