{"disclaimer":"This is a summary of public court records and is not legal advice. Missouri slip opinions may be modified or withdrawn; consult the official source.","party":{"slug":"the-kansas-city-chiefs-football-club-inc","displayName":"The Kansas City Chiefs Football Club, Inc.","totalCases":1},"cases":[{"caseId":"mo:sc97730:2020-06-02","opinionId":"67bfd137-875b-5ac7-b05a-7f32e9bd4799","slug":"the-kansas-city-chiefs-football-club-inc-appellant-and-jackson-county-spo-c97730","caseName":"The Kansas City Chiefs Football Club, Inc., Appellant, and Jackson County Sports Complex, Intervenor-Appellant, vs. Director of Revenue, Respondent.","caseNumber":"SC97730","court":"mo","courtLabel":"Supreme Court of Missouri","decisionDate":"2020-06-02","year":2020,"display_summary":"The Kansas City Chiefs Football Club, Inc. appealed a decision by the Administrative Hearing Commission (AHC) which found the team liable for sales and use tax on items used in the renovation of Arrowhead Stadium. The AHC concluded the team was the \"purchaser\" of these items. The Missouri Supreme Court reversed the AHC's decision, holding that the AHC erred because the team did not provide valuable consideration for the contested items, and therefore was not the \"purchaser\" under Missouri's sales and use tax statutes. The court clarified that the project funds, including proceeds from tax credit sales and finance board grants, belonged to the county, not the team.","primaryTopic":"administrative-law","topicSlugs":["administrative-law","other","standard-of-review","civil-procedure"],"outcomeNorm":"reversed","officialSourceUrl":"https://www.courts.mo.gov/file.jsp?id=158895","detailUrl":"https://ott.law/missouri-courts/opinions/the-kansas-city-chiefs-football-club-inc-appellant-and-jackson-county-spo-c97730","relatedPracticeAreas":[{"slug":"real-estate","label":"Real Estate","href":"/practice-areas/real-estate","score":20,"source":"tag","url":"https://ott.law/practice-areas/real-estate"},{"slug":"litigation","label":"Civil Litigation","href":"/practice-areas/litigation","score":12,"source":"topic","url":"https://ott.law/practice-areas/litigation"}],"role":"appellant"}]}