Taxation Law in Missouri

Editor:
John P. Barrie, Esquire

Sales Tax - theater concession food sales not subject to reduced sales tax rate. Wehrenberg, Inc. v. Director of Revenue, No. 91283 (Mo. banc, October 4, 2011) Teitelman, C.J.

Taxpayer sold food items at the concession stands in its theaters and claimed refunds of sales tax collected on the basis that the food items sold were eligible for the lower tax rate under Section 144.014, RSMo. The director denied the refund claims and the administrative hearing commission affirmed the director’s determination.

Held: Affirmed
. The Missouri Supreme Court held that only food sold for home consumption qualifies for the reduced tax rate and that it was clear that food sold at a theater concession stand is for consumption at the theater and not sold for home consumption.