Supreme Court of Missouri / Jan 15, 2019
Myron Green Corporation, Appellant, vs. Director of Revenue, Respondent.
Myron Green Corporation appealed an administrative hearing commission decision finding it liable for sales tax on food sold in a Federal Reserve Bank cafeteria. Myron Green argued the bank's tax exemption applied to all sales transactions. The Missouri Supreme Court affirmed the commission's decision, holding that Myron Green's cafeteria regularly served meals to the public, the bank's sales tax exemption did not extend to individual employees who were the actual purchasers, and the commission's decision was not unexpected.