MERAMEC VALLEY OWNERS' v. DIR. OF REV.

No. 78811.

936 S.W.2d 794 (1997)

MERAMEC VALLEY OWNERS' ASSOCIATION, INC., Appellant, v. DIRECTOR OF REVENUE, Respondent.

Supreme Court of Missouri, En Banc.

January 21, 1997.


Attorney(s) appearing for the Case

Michael R. Gibbons, Kirkwood, for Appellant.

Jeremiah W. (Jay) Nixon, Attorney General, Evan J. Buchheim, Assistant Attorney General, Jefferson City, for Respondent.


COVINGTON, Judge.

Meramec Valley Owner's Association, Inc. (the Association), appeals from a final decision of the Administrative Hearing Commission (AHC) finding the Association liable for sales tax on its collection of annual dues. The Director of Revenue determined that under section 144.0201, the Association was liable for sales tax on its collection of dues paid by the members of the Association from October 1, 1991, through September...

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