Misouri Supreme Court Drafts Decision on Branson Theater Taxation
"To tax or not to tax" was the question posed to the Missouri Supreme Court by Music City Center who asked for more than $83,000 plus interest on taxes paid for tickets they claim were subject to the "retail exemption".
The opinion published by Missouri Supreme Court Judge Patricia Breckenrige was without a dissenting opinion.
Music City Center, a theater on Branson's 76 strip, partially won a battle with Missouri's Director of Revenue who denied a tax refund on tickets sold to timeshare and discount repackaging agencies.
The court identified three distinct types of Branson theater ticket transactions and ruled that two were not subject to taxation. The two cases in which Music City Center is due a refund involves tickets re-sold to Branson tourists and tickets re-sold as a bundled product with other Branson services such as restaurant vouchers.
The court maintained that Music City Center was required to pay the state's 4 percent sales tax in the event tickets were used as a freebie for tourists participation in a timeshare tour.
The full Missouri Supreme Court opinion is archived on Branson Agent.
Missouri Supreme Court Opinion Regarding Branson Theater Taxation - Music City Center