(Download) "Blue Springs Bowl v. James R. Spradling" by Supreme Court of Nebraska * Book PDF Kindle ePub Free
eBook details
- Title: Blue Springs Bowl v. James R. Spradling
- Author : Supreme Court of Nebraska
- Release Date : January 10, 1977
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 67 KB
Description
This appeal, involving construction of the revenue laws of this state, is one of which we have jurisdiction. Mo. Const. art. V, § 3. The precise single question presented is whether the Missouri sales tax law imposes a tax on receipts derived from fees or charges paid for participating in the activity of bowling at commercial bowling establishments. The trial court, considering itself bound under the decision in L & R Distributing, Inc. v. Missouri Department of Revenue, 529 S.W.2d 375 (Mo. 1975), held that the sales tax law does not impose a tax on such receipts. Accordingly, it invalidated a Department of Revenue rule which called for imposition of a tax thereon and enjoined the Department of Revenue from collecting such taxes. We reverse and remand with directions.