Fees Paid in or to Places of Amusement, Entertainment or Recreation

(Rescinded December 30, 2003)
AUTHORITY: section 144.270, RSMo 1994. This rule was previously filed as rule no. 49 April 20, 1974, effective April 30, 1974. S.T.
regulation 010-82 was last filed Dec. 31, 1975, effective Jan. 10, 1976.
Refiled March 30, 1976. Amended: Filed Aug. 13, 1980, effective Jan.
1, 1981. Rescinded and readopted: Filed March 11, 1983, effective
Sept. 11, 1983. Amended: Filed May 10, 1984, effective Nov. 11, 1984.
Amended: Filed Dec. 11, 1984, effective May 25, 1985. Emergency amendment filed Nov. 15, 1990, effective Nov. 25, 1990, expired March 24, 1991. Emergency rescission and rule filed Jan. 3, 1991, effective Jan. 13, 1991, expired May 13, 1991. Emergency rescission and rule filed May 3, 1991, effective May 13, 1991, expired Sept. 9,
1991. Rescinded and readopted: Filed Jan. 3, 1991, effective June 10,
1991. Rescinded: Filed June 30, 2003, effective Dec. 30, 2003.
L & R Distributing, Inc. v. Missouri Department of Revenue, 529 SW2d 375 (Mo. banc 1975). Places such as hotel lobbies, restaurants, motels, bus stations do not constitute a place of amusement or entertainment within meaning of statute imposing sales tax on fees paid to or in any place of amusement or entertainment and are not converted into such by the installation of coin-operated devices such as pinball machines.
Blue Springs Bowl v. Spradling, 551 SW2d 596 (Mo. banc 1977).
Commercial bowling establishment was place of amusement, entertainment or recreation mentioned in statute which provides for sales tax on receipts from amounts paid for admission to places of amusement, entertainment or recreation, as well as to games and athletic events, which imposes tax on receipts from fees paid to or in these places.
Chase Resorts, Inc. v. Director of Revenue, Case No. RS-79-251 (A.H.C. 09/30/82). Taxpayer owns and operates the Lodge of the Four Seasons which provides certain activities and services including room rental, meal and bar service, convention facilities, golf, tennis, horseback riding, bowling and motion pictures.
The Administrative Hearing Com-mission held the lodge to be a place of recreation, amusement and entertainment with section 144.020.1(2), RSMo. The commission noted that “each activity, in and of itself, represents a separate amusement or recreation, but each is related to and inseparable from the overall conduct of petitioner’s resort.” The moneys paid for the rentals in question such as rental of bowling shoes, horse and riding equipment, water skis and equipment, etc. also were held to constitute “fees paid to or in, any place of amusement, entertainment or recreation” as to be subject to sales tax pursuant to section 144.020.1(2), RSMo.
L & R Distributing Co., Inc. v. Missouri Department of Revenue, 648 SW2d 91 (Mo. banc 1983). The department appealed from the judgement of the Circuit Court of the City of St.
Louis finding the director in civil contempt for violating a 1974 injunction prohibiting the taxation of gross receipts of coin-operated amusement devices. The 1974 injunction was affirmed in L & R Distributing Co., Inc. v. Missouri Department of Revenue, 529 SW2d 375 (Mo. banc 1975). Subsequent to the decision in that case, the department had enacted sales tax rule