Supreme Court of Missouri / Nov 1, 2022
Saddle and Sirloin Club of Kansas City, Appellant, vs. Director of Revenue, Respondent.
Saddle and Sirloin Club of Kansas City sought review of an Administrative Hearing Commission decision that it owed sales tax on monthly membership dues. The Club argued the dues were not solely for recreational activities and conveyed other benefits, or that the Director's denial of a refund was a policy change requiring prospective application. The Missouri Supreme Court affirmed the Commission's decision, holding that the Club failed to prove its dues provided non-recreational benefits or to separate taxable portions, and that prior letter rulings did not constitute a policy change.