Articles Posted in Government Law

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Saint Charles County was the sole owner and operator of the Saint Charles County Family Arena (Arena). After collecting taxes for several years on the fees, charges, and sales at the Arena, the County sought a refund for a three-year period. Specifically, the County sought a tax exemption pursuant to Mo. Rev. Stat. 144.030.2(17). The Director of Revenue denied the County's claims, and the Administrative Hearing Commission upheld the decision. The Supreme Court affirmed, holding that the County was not entitled to the sales and use tax exemption it claimed where it did not present clear and unequivocal proof it met the requirements of Section 144.030.2(17) to be entitled to an exemption.View "Saint Charles County v. Dir. of Revenue" on Justia Law

Posted in: Government Law, Tax Law

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Atmos Energy Corporation, a local distributing company, contracted with independent gas marketing companies to purchase natural gas then delivered gas to customers through local pipelines. Following an audit, Missouri Public Service Commission (PSC) staff indicated that Atmos had failed to comply with affiliate transaction rules by failing to document properly the fair market value and fully distributed cost of its transactions with its affiliate, Atmos Energy Marketing LLC (AEM). The staff then proposed a disallowance regarding Atmos' transactions with AEM. After an evidentiary hearing, the PSC found compliance with the affiliate transaction rules and rejected the proposed disallowances. The Office of Public Counsel (OPC) appealed, and the court of appeals affirmed. The Supreme Court reversed, holding that the PSC erred in relying upon a presumption of prudence in rejecting staff and OPC's proposed disallowance regarding Atmos's transactions with AEM. Remanded.View "Office of Pub. Counsel v. Mo. Pub. Serv. Comm'n" on Justia Law

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Driver was arrested for driving while intoxicated (DWI). The Director of Revenue (DOR) subsequently suspended Driver's license and disqualified him from driving a commercial motor vehicle. Driver filed a petition for a trial de novo in the trial court challenging the constitutional validity of Mo. Rev. Stat. 302.700 and 302.755, which disqualify drivers who are convicted of an alcohol-related traffic offense from driving a commercial vehicle for not less than one year. The trial court ruled that sections 302.500 and 302.700 violated the U.S. Constitution based on National Federation of Independent Business v. Sebelius (hereinafter NFIB) and reinstated Driver's driving privileges, including his commercial driver's license (CDL). The Supreme Court (1) reversed the trial court's judgment as to the constitutional validity of section 302.700 under NFIB, holding that NFIB was inapplicable to Driver's argument; and (2) denied Driver's due process and equal protection arguments, finding that they were without merit.View "Bone v. Dir. of Revenue" on Justia Law

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Plaintiff owned and operated a public golf course and rented golf carts to golfers. The director of revenue issued an assessment of unpaid sales taxes on the golf cart rentals, finding that because the cart rentals were mandatory, they were subject to sales tax regardless of the fact that Plaintiff had paid sales tax when it purchased the carts. The administrative hearing commission reversed, finding that Plaintiff did not owe sales tax on the golf cart rentals because it previously paid sales tax on its purchase or lease of the carts. The Supreme Court affirmed, holding that, pursuant to Mo. Rev. Stat. 144.020.1(8) and Westwood Country Club v. Director of Revenue, Plaintiff was not required to charge sales tax on the golf cart rentals.View "PF Golf, LLC v. Dir. of Revenue" on Justia Law

Posted in: Government Law, Tax Law