The Kansas City Chiefs Football Club, Inc., and Jackson County Sports Complex, Intervenor-Appellant v. Director of…

Summary

The Supreme Court of Missouri reversed the Administrative Hearing Commission’s determination that the Kansas City Chiefs were the purchasers of renovation items and therefore liable for sales and use tax. The court held that a purchaser must provide valuable consideration in exchange for title or ownership, and the team did not provide the consideration for the contested items because the relevant project funds belonged to the county, authority, or finance board. The court did not reach ownership of the items or claimed exemptions because the purchaser issue was dispositive.