City Kansas Royals Ticket
Chapter 3 - Statutory Framework for Imposition of Sales Tax
Kansas City Power and Light Co. v. Director of Revenue , 83 S.W.3d 548 (Mo. banc 2002) affirmed the AHC’s decision that electricity used in rooms occupied by a guest was actually resold to the guest. The Court stated that the real question in determining whether KCP&L’s sales to the hotel were subject to tax was whether the sales were sales “at retail” which is defined as “any transfer made by any person engaged in business as defined herein of the ownership of, or title to, tangible personal property to the purchaser, for use or consumption, and not for resale in any form as tangible personal property, for a valuable consideration . . . “ Sec. 144.010.1(10). Applying this definition, the Court found that the hotel had purchased the electricity used in its customer-occupied hotel rooms and in banquet and meeting rooms for resale rather than for its own use and consumption because it placed a thermostat in each room. Further the cost of th ... [Read More]
Welcome to Recovery Month 2005
All are invited. 2000 group tickets are available for $6 each. Email candy@bhs-inc.org for tickets. Once those tickets are gone, individuals need to contact Dodger stadium directly for tickets elsewhere in the stadium. ... Be a part of the celebration and purchase your tickets today. Call 612.378.8856. Tickets are $6 before September 1 and $7 after September 1. Includes a general admission ticket and a hot dog dinner during the pre-game celebration. ... [Read More]
Chapter 8 - Taxable Services
the taxpayer claimed that certain ticket sales were exempt under section 144.030.1 as sales “in commerce between the states”. The taxpayer also claimed that its receipts from video games were not subject to sales tax because the sales tax was already paid on the purchase of the video game machines. The taxpayer operated an amusement park in Eureka, Missouri. The taxpayer sold season passes and admission tickets by mail and by phone. The sales in question involved sales to customers with mailing addresses outside of Missouri. The Director argued that the object of the tax was not the ticket sales, but amounts paid to a place of amusement. The AHC held that the sales at issue were subject to Missouri sales tax because the object of the transaction was admission to a place of amusement in Missouri and therefore the “in-commerce” exemption did not apply. Thus Six Flags was not entitled to a refund of sales tax paid on its sales of tickets and season passes. The Supr ... [Read More]
ITD Transporter
In Illinois it’s a felony punishable by a minimum $1,000 fine and up to three years in prison to illegally enter restricted areas in sports and musical venues. The law was inspired by the case of a fan who attacked a Kansas City Royals’ coach in Chicago in 2002. ... The arrival of the new year means no more smoking in Maine bars, higher ticket prices for glitzy Las Vegas shows, and a crackdown on rowdy baseball fans in Illinois – all that and much more courtesy of new state laws born at the stroke of midnight on Jan. 1. ... [Read More]
Market Segment Specialization Program (MSSP)
Kansas City Royals ... Chapter 5, Season Ticket Revenue ... Kansas City Chiefs ... [Read More]
Case Summary for October 17-19, 2000
The Director of Revenue counters: (1) The corporation did not resell the promotional items but rather gave them away. Giveaways are not resales in the regular course of business. Increased attendance is not consideration for the giveaways because there is no obligation to attend games. (2) The statute requires that every claim for a refund state the specific grounds for the claim. The corporation bundled the one reference to the 1996 yearbooks in an attachment to its refund application among the giveaways. (3) The corporation failed to demonstrate that the giveaways were the source of increased ticket sales or that increased ticket sales constitute consideration for tangible personal property. ... [Read More]
SB249 - New baseball stadium in St. Louis; funding for several stadiums in Kansas City & St. Louis
The act also authorizes an annual appropriation for the Harry S Truman Sports Complex (home of the Kansas City Chiefs and Royals) of $6.5 million, in addition to amounts previously authorized. It authorizes an annual appropriation for Savvis Center (St. Louis) of $3 million. It authorizes an annual appropriation for Municipal Auditorium (Kansas City) of $1.5 million. And, it authorizes an annual appropriation for Kemper Arena (Kansas City) of $1.5 million. ... The act requires the Cardinals to manage and supervise the stadium construction project, lease the stadium for at least 40 years, pay annual rent of at least $1.5 million, and pay construction cost overruns. The act prohibits the sale of personal seat licenses and contains requirements on seating availability and restrictions on ticket price increases. In the event the Cardinals relocate during the lease, they must reimburse the state for all state appropriations made prior to the relocation. ... [Read More]
Baseball and Jackie Robinson - Baseball, the Color Line, and Jackie Robinson (American Memory from the Library of Congress)
Sanborn Fire Insurance Maps. Vol. 3, plates 334 and 335, edition copyrighted in 1937 (updated 1951). Published by Sanborn Map Company. (Library of Congress, Geography and Map Division). Reproduced with permission from EDR Sanborn, Inc. Blues Stadium was home to both the American Association Kansas City Blues, and the Negro League Kansas City Monarchs. Formerly a frog pond, swimming hole, and ash heap, the site opened as a baseball field in 1923. J. Leslie Wilkinson, the field's first owner, had a portable lighting system built to illuminate the field at night for Negro League games. This innovation took two hours to set up, made it difficult for fielders to see fly balls, batters to see pitches, and made so much noise that the center fielders couldn't hear the infielders. Despite the poor conditions the night-lighting system created for the players, it generated ticket sales and saved the Monarchs during the Depression years. Between 1923 and 1972, when the last game was played there, ... [Read More]
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