Beyond Housing, Inc. and Pagedale Town Center II v. Director of Revenue

Summary

The Court affirmed the Administrative Hearing Commission’s determination that Beyond Housing and Pagedale Town Center II qualified for charitable sales and use tax exemptions. It held that the statutory civic and charitable exemption categories overlap without being mutually exclusive, and that the organizations’ development of Phase IV primarily served charitable purposes for low-income residents despite including retail and commercial tenants. The Court also denied the organizations’ request for attorney fees because the appeal was not frivolous.