Beyond Housing, Inc. and Pagedale Town Center II Missouri Cases

The Director of Revenue appealed a decision by the Administrative Hearing Commission (AHC) that found Beyond Housing, Inc. and Pagedale Town Center II, LLC (PTC II) qualified for sales and use tax exemptions as charitable organizations. The Director argued that charitable and civic exemptions are mutually exclusive and that the organizations' Phase IV development was not a charitable activity. The Missouri Supreme Court affirmed the AHC's decision, holding that the statutory categories are not mutually exclusive and that the primary purpose of the Phase IV development was charitable, benefiting low-income individuals.