• Dance, Dance Fever: Missouri Supreme Court Holds Dance Lessons Are Fun...and Taxable
  • January 27, 2016 | Authors: Nicholas J. Kump; W. Scott Wright
  • Law Firms: Sutherland Asbill & Brennan LLP - Sacramento Office ; Sutherland Asbill & Brennan LLP - Atlanta Office
  • The Missouri Supreme Court held that a dance school was subject to sales tax on its charges for dance lessons as fees paid to a place of amusement, entertainment or recreation. The court reasoned that even though the school had a primary purpose of teaching students how to dance, amusement or recreational activities comprised more than a de minimus portion of the business activities. Miss Dianna‚Äôs Sch. of Dance, Inc. v. Dir. of Revenue, No. SC 95102, 2016 WL 143277 (Mo. Jan. 12, 2016).