(Download) "St. Louis Country Club v. Administrative" by En Banc Supreme Court of Missouri * eBook PDF Kindle ePub Free
eBook details
- Title: St. Louis Country Club v. Administrative
- Author : En Banc Supreme Court of Missouri
- Release Date : January 20, 1983
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 64 KB
Description
This action is brought to review the Administrative Hearing Commission's determination that private country clubs, which are not open to the general public, must pay sales tax on fees charged to members when they bring guests to enjoy certain club facilities. Because the case involves construction of the reverse laws, this Court has jurisdiction pursuant to Mo. Const. Art. V, § 3. We conclude that the assessment of sales tax was in accordance with the law. St. Louis Country Club and Algonquin Country Club are Missouri not-for-profit corporations which provide their members with golf, tennis, swimming, and clubhouse facilities. The clubs are exempt from both federal and state income taxes under § 501(c)(7) of the Internal Revenue Code of 1954 and parallel provisions of state law. St. Louis Country Club's budget regularly shows a deficit, and Algonquin imposes special assessments on members at the end of the year in order to make up any deficit.