Ben Hur Steel Worx, LLC v. Director of Revenue (MLW No. 67353/Case No. SC94209 – 7 pages) (Supreme Court of Missouri, Fischer, J.; all concur)

Tagged with: Administrative sales and use tax

Balloons over the Rainbow, Inc. v. Director (MLW No. 66285/Case No. SC93039 – 20 pages) (Supreme Court of Missouri, Breckenridge, J.; all concur)

Tagged with: Administrative Law Refund Claim sales and use tax

BASF Corporation v. Director of Revenue (MLW No. 64474/Case No. SC92446 – 16 pages) (Supreme Court of Missouri, per curiam; Teitelman, C.J., Russell, Breckenridge, Fischer, Stith and Draper, JJ., and Neill, Sp. J., concur)

Tagged with: Administrative exemption sales and use tax

Aquila Foreign Qualifications Corporation v. Director of Revenue (MLW No. 63371/Case No. SC91784 – 12 pages) (Supreme Court of Missouri, Russell, J.; Breckenridge, Fischer, Stith and Draper, JJ., concur; Price, J., dissents in separate opinion filed; Teitelman, C.J., concurs in opinion of Price, J.)

Tagged with: Breckenridge Fischer MRussellSC PriceSC sales and use tax Stith Taxation Teitelman

The Missouri Supreme Court ruled that a company operating a private jail in Johnson County must pay the state sales and use taxes on consumable items it supplies to inmates. But one judge is questioning whether a private company is ...

Tagged with: Johnson County Laura Denvir Stith Michael Wolff Missouri Supreme Court sales and use tax