Worlds of Fun Appeal to Mo. AHC

8/4/2019 Worlds of Fun Appeal to Mo. AHC

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toTaKing Problems.

VIA CERTIFIED MAIL #71054522644903042026RETURN RECEIPT REQUESTEDNovember6,2008Missouri Administrative Hearing CommissionPost Office Box 1557Jefferson City, Missouri 65102-1557

{) 8-,lC/,j',5: R 51 North Brentwood BoulevardSuite 530St Louis, MO 63105Te1. 314.721.1300Fax 314.721.1320

www.ryanco.com

- " 7 " ~ C t i v e d at/ ..aminiSlrativt Hearing CommissionNOV 102008

RE: Missouri Sales Tax Protest Payment DenialCedar Fair, LPTaxpayer Identification NumberJ6563778Tax Period January I, 2005 through December 31, 2007Ladies and Gentlemen:Cedar Fair, LP ("Taxpayer"), has retained Ryan, Inc. ("Ryan") to represent it before the State ofMissouri with respect to the above referenced use tax refund claim. A Power ofAttorneyauthorizing Ryan to act on behalfof Taxpayer as Taxpayer's Representative is attached asExhibit I.Please accept this letter as an appeal of the Director's September 10, 2008 denial of theTaxpayer's Refund Claim form 472B for the period January 1,.2005 through December 31, 2007


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Exhibit IMissouri Taxpayer In Number: 16563778


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J

e.., '\ l\ i j MISSOURI DEPARTh1ENT OF REVENUE~ ~ ~ . POWER OF ATTORNEYPLEASE TYPE OR PRINTTAXPAYER"S NJ\UE OR 8USlNESS NAME. . SOCIALSl:CUf!1TY l'I'UMBERtFOERAl..I..O.NUM6S'ICedarFair, LP 52-2068285sPQlJSE'S NoWEOR I f A OIBI'" sr...-re THE BUSIHESS NAME . SPOUSE'S SSNIfEOEAAl..I.D.NLNI3ffiWorlds ofFun & OceBl1S ofFunSTREET ADDRESS MISSOURI TAX 1.0. t4Ut.ABBiOne Cedar Point Drive 16563718

QTYOR TOIl'YN. STATE, ZIP coDe 1 ~ O N E ~ U ! . C 8 l : R MI$SOORJCHARTER NUt.4SERSandu,ky, Ohio 44870-5259 (419) 609-5740TAXPAYER(sJ HEREBY APPOINTSNAMEOF'APPOINTED REPRESENTA'Ovt: """""', TELEPHONE HVMaERRandy A. Hilger, Ryan & Co. I N. BrentwoodBlvd., Suite 530, SI. Lou;s, MO 63105 (314) 721-1300NAME OFAPPOJHTEO f1EPflESENTI,T/\IE AODAESS . TELEPHONE NUMBERMatlDew J. Ochterbeck, Ryan & Co. I N. BrentwoodBlvd., Suite 530, SI. loUis, MO 63105 (314) 721-\300

N1 ME OF APPOINTEO REPRESENTAltvE AODflESS TElEPHONENUMBERDoris M. Wolland IN . BrerttwoodBlvd., Suite 530, St. loUis,MO 63105 (314) 721-1300NAMEOF APPOINTED AEPRESENTATIIIE ADDRESS TaEPHom:: HUMBEREugeneHoelker 1N. BrentwoodBlvd., Suile 530, St. Louis.MO 63105 (314) 7211300as attomey(s)-in-facl to represent taxpayer(s) before the Department of Revenue, State of Missouri, but not otherwise, WIThrespect to the following tax matter(s) (the tax type, form(s), and year(s) to whIch this form applies must be listed below):TYPEOF TAX {INDNIDUAl. SAteS, CORPORATE MJSSOURITAX fOAM NUMBER YUR{S}OR PERlOO{S)INCOMEtFAANCHISE, WlT1iHOL.OJNG.ETC.} (Mo-1040. MQ-112tl, ETC.) (DATE OF DEATH IF ESTATE TAX)

Sales, Use 53-I, 53U-I, 472B January 2005 throughDecember 2007.

The attomey(s)-in-fact (or either o f them) are authorized, subject to revocation, to receive confidential Information and performany and all acls that the taxpayer(s) can perform with nESpect to the above specified tax matters, but not the power to endorse orreceive checks in payment of any refunds or to represent the taxpayerlbusiness i n any proceeding before the AdministrattveHearing Commission.


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SIGNATURE OF, OR FOR TAXPAYER(SII (we) hereby certify that I (we) am (are) the taxpayer{s) named herein or that I have the authority to execute this pewer ofattorney cn behalf of the taxpayer{s). Submission of a DOR-2827, Power of Attorney, by a taxpayer is no t in itself suffldentasofficial notice to the Department ofRevenue of an address change. '

NAMe linE (IFAPPUCAel..E)David R. Hoffman Vice President, Corporate Tax

1 li-l.b.f. ""'" I T A X P 4 ~ ~ ~ N S 7 4 0IVO'V -z,S""Atl,.:;'\()sNAME f\ l1n.E(lF,o.pPUCABlE}

. .SKiNAl\.IAE 0"" ,TAXPAYI;RTELEPHONE NUMSERDECLARATION OF REPRESENTATIVE

I declare that la m aware of Regulation 12'CSR1D-41.030 and that I am one of the following;i . a member in good standIng of the ba r of the highestcourt of the jurIsdiction Indicated below;2. a certified publfcaccountant duly qualified to practice in the jurisdictionindic;:tted below;3. an offfCer of the taxpayer organization;4. a fun-time employee of the taXpayer;5. a fiduciary for the taxpayer;6. an enrolled agent; or7. o theran d that I am authorized tOlepresent th e taxpayer Identified above forthe tax matters there specified.Note: Allappoinled representatives must sign below.NAMEOFRfPflESEN'TATlVE SIGNA1lJflEOFREffi.ESENTATIVE "",.

Randy A Hilger IUvk A. Itft/.. 'Ih..;'/cADCSlC3NAnoN (Pl.EASEClflClEAPf'RQPRIATENUMilER FROMUST ABOVE) / , /'uv ~ R l S t R C T I O I ( (STATE..EfC.JEJ fZl EJ G EJ EJ GOTHeR MissouriHAMEOFREPRESCNTAnVE SIGNATURE OF REPRESENTATIVE/- \ ""'"MatthewJ. Ochleroeck J ? ! d l J / ~ 1/,;(5-/08

. DESIGNATION tPLEASECIRClE APf'ROPl'IIATE;NUMBER FROMUSTABOVE} I JUAISDICTKJN(sf A1"E, ETC.)EJ EJ EJ [2] EJ EJ fZlOTl


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Exhibit IIMissouri Taxpayer ID Number: 16563778


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~ - - - - - -i .....""_.'-__ "_ .._ _ .._"__"__-'--.,. . " ...., "..,.. ~ " " " __ "_..,..__ .._ ...,..,........,_,...,.,.-.,...,__"__ '._' "-,.-__CLAIM.NUM3ER-: .,---" .__ ._. " -"-'c--,------------ MISSOURI DEPARTMENTOF REVENUEe::-:';: TAXATION BUREAU FORM -5/'-- --- P.O. BOX 3350 (573) 751-2836 TOO (BOO) 7352966 4728 b=:-:::::::::rY.5;::.=...:.i:-5----:. --1. JEFFERSON CITY. MISSOURI 651053350 CERnAEO NOMllER- [email protected] (REV.l(}'2006jAPPLICATION FOR SALESIUSETAX REFUND/CREDIT

PHONE NUMBER

(816)454-4545MISSOURI TAX 1.0. NUMBER

16563778

Kansas City, MO 641619307

.0 Provide a worksheet detailing how the refund/credit amount iscalculated.o S invoices supporting the refuncVcredit daim.'(If the refund/creditrequest is for more tflan. one taxperiod, il1'lOiceS for the entire daimmay not be required. Contact the Department ofHevenue at (573)5 2 6 ~ 9 9 3 8 before submitting invoices formore than one period.)o Inctudea properly executed power ofattomey if someone otherthanan owner, partner. or offICer is the contact person concerning therefund'credit daim.

181 REFUND

CITY.STATE, ZlP CODE

o CREDITNAME ON REFUND CHECK. IF DIFFERENTlHANTAXPAYERlBUSfNESS

ALE PERIODS ...,- ~ - ~ , . - < ~ , , ~ . " ' . , . . . . - ; - _ . . . : - ...January 1,2005 through December 31, 2005' . ..

BEFORE THE DEPARTMENTCAN PROCESS YOUR CLAIM YOU MUST PROVIDE:Checklist

Se e attached statement o fgrounds.

o Indicate on the applicationWhether you are'requesting a refund or acredit.o Complete lhe claimant portion of the application. (See back fordetailed explanation.)o Sign the r e f i J n d l c r e d ~ application.o Indude amended retumsfor each period lnwhich the tax wasoriginally reported.

o .'Providea copy of the exemption certificate or exemption letter for anexempt sale.Worlds ofF)JIl & Oceans o fFun

I declare this claim and any atta


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Exhibit II IMissouri Taxpayer In Number: 16563778


9/13I declare this claim and any attached intormation supporting the claim is true, complete and correct.

Do you want the Department bfRevenue tosendcopies of any correspondence refatingto this refund and the final refund approval/denial to your power ofattomeyor agent? YES D .NO (Include a copyof thePower ofAttomeyForm with the refund application.)

1

PHONENUMBER

(816)454-45456563778MISSOURI TAX 1.0. NUMBER

FORM4728 ~ ~ = c - - ~ _ . _ . _ - - - -CERTIFIEDNUMBER(REV. 10,2006)

r-'-.--- - ~ C ~ L A - I M - N - U - M 8 - E - R - - - - - - - - - - ~ .._- "

Kansas City, MO 64161-9307

o Provide aworksheeldetailinghow therefundfcredilamount iscalculated.o.Submit invoices supporting the refundfcreejjt claim. {U the refund/creditrequest is for more than one tax period, invoices for the entire claimmay nof be r e q u i r e d ~ Contact the Department of Revenue at (573)5 2 6 ~ 9 9 3 a before submitting invoices for more than one period.)

o Include a properly execuledpowerof attorney jf someone other thanan owner, par1ner,or officer is thecontact person concerning therefund/credit claim.REFUND

CITY. STATE. ZIP.CODE

o CREDITNAME ON REFUND CHECK. IF DIFFERENTTHAN TAXPAYER.'BUSINESS

FILEPERIODSJanuary I, 2005 throngh December 31, 2005

MISSOURI DEPARTMENT OF REVENUETAXATION BUREAUP.O. BOX 3350 (573) 751-2836 TOD (800) 735-2966JEFFERSON CITY, MISSOURI [email protected] FOR SAlESIUSE TAX REFUND/CREDITBEFORE THE DEPARTMENT CAN PROCESS YOUR CLAIM YOU MUST PROVIDE:

ChecklistIndicate on the application whether you are requesting a refund or acredit.o Complete the claimant portionoftheapplication. (See back fordetailed explanation.)o Sign the refund/ered;.' application.o Include amended-returns tor each-period in which the tax wasoriginally reported.a Provide a copy of the exemption certificate or exemption IeUerfor anexempt safe.

Worlds o f Fun & Oceans ofFnn

PLEASE CHECK THE ACTION TO BE TAKEN:TAXPAVERIBUS/NES$ NAME

4545 Worlds o f Fun Avenue

See attached statement ofgrounds.

AMOUNT OVERPAID$ 19,565.28


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STATEMENT OF GROUNDS

CEDAR FAIR, LPdba WORLDS OF FUNAND OCEANS OF FUNACCOUNT NUMBER: 16563778REQUEST FOR REFUND OFMISSOURIUSE TAX

I, INTRODUCTION

Ryan, Inc. ("Ryan") recently conducted a review with respect to Cedar Fair, LP's ("Claimant")payments ofMissouri sales and use tax covering the period January I, 2005 through December31, 2005. As a result of this review, Ryan determined that Claimant has overpaid Missouri usetaxes. Claimant hereby respectfully requests arefund of these overpayments.

II. SUMMARY OF REQUESTED REFUNDSRefunds are requested for overpayments of Missouri use tax on transactions that were exemptfrom the tax pursuant to various provisions in the tax code. Copies of related documentation aresubmitted herein for verification by the Missouri Department ofRevenue ("MaDOR").

III. SPECIFIC CONTENTIONS


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Missouri Department ofRevenueClaim for Refund ofMissouri Use TaxJanuary 7, 2007Page 4met for a resale: (I) a transfer, barter or exchange; (2) of title or ownership of tangible personalproperty, or the right to use, store or consume the same; (3) for consideration paid or to be paid.Tn Ronnoco Coffee Company, Inc. v. Director of Revenue (MO Supreme Court, SC 86724,February 14, 2006), the court analyzed transactions where tangible personal property was loanedto customers in conjunction with a sale of other tangible personal property. The court identifiedthe same three ekments indicated above that must be met for a resale.Claimant rents cottages and cabins to guests. Claimant's cabins and cottages contain variousitems of tangible personal property such as furniture, appliances and linens that are included forthe guests use as part of the taxable rental transaction. Claimant's transactions meet all three ofthe elements set forth by the Court in the Kansas City Power & Light and Ronnoco decisions:(I) Claimant transfers or exchanges; (2) the use of benches, beds, mattresses, mirrors, blinds,draperies, tables, chairs, linens, towels, televisions, microwaves, refrigerators, and umbrellas; (3)for consideration. Customers do not use Claimant's benches, beds, mattresses, mirrors, blinds,draperies, tables, chairs, linens, towels, televisions, microwaves, refrigerators, and umbrellaswithout renting a cabin or cottage. The consideration for use of these items is not a separatecharge, but is factored into Claimant's seIling price for the cabin or cottage. For this refundclaim period, Claimant collected and remitted in excess of$30,635.54;n Missouri state and localsales taxes on the rental of cabins and cottages.Clairnantrespectfully requests a refund of $19,049.50 Missouri use tax remitted on purchases ofbenches, bed linens, furniture, umbrellas, and towels totaling $254,842.82. Such transactions arecoded "Resale - Consumer Use Items" on the accompanying spreadsheet.


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Missouri Department ofRevenueClaim for Refund ofMissouri Use TaxJanuary 7, 2007Page 5ultimately for final use.or consumption. Pursuant to Missouri Reg. 10-111.010(2)(1) a productintended to be sold ultimately fO( final use or consumption means:

"Tangible personal property, or any service that is subject to state or local sales oruse taxes, or any tax that is substantially equivalent thereto, in this state or anyother state, which is intended at the time ofmanufacturing, mining or fabricationto be sold at retail. Property or services cannot be considered to be "subject to"the tax of a state unless the property or services are actually to be sold at retail inthat state or delivered to a retail customer in that state."Claimant's purchases of acorn roaster used in the processing of food for ultimate sale at retailqualify for the manufacturing and production exemptions as provided for above.Claimant respectfully requests a refund of $515.78 Missouri use tax remitted on purchases ofmanufacturing and production machinery totaling $6,900.00 from sources outside Missouri fOrnew or expanded facilities in Missouri. Such purchases are coded "Mfg./Production Machinery& Parts - NewOr Expanded Plant" on the accompanying spreadsheet.

IV. CONCLUSIONClaimant respectfully submits this StlltementofGrounds and requests that the MODOR refunduse taxes overpaid for the transactions and assessment discussed above. If you have anyquestions, please contactMatthew J. Ochterbeck or the undersigned at 314.72I. I 300.

th


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CERTIFIED MAIL

'"'":-'of-'"":

~ ~ S P o s } :'1'''''"' ,,'" %>",t ,..=.. ,,(.iJ fl ~ ' " ' E 5 Z ' 5 i'___...' . " ~ , . , ~ ~ ~: . : . . ~ ": :::: ~ - P I T N E Y B O W E S.", ,0 2 1P $ 006.240t K < ; : : U ~ Y 0003853332 NOV 06 2008

MAILED FROM ZIPCODE6310S

Missouri AdministrativeHearmg CommissionPost Office Box 1557Jefferson City, MO 65102-1557

Rx'!l1,JJo Taxing P r o b l e m 5 ~FIRST CLASS

1 North Brentwood Blvd.Suite 530St. louis, MO 63105

MAil

Documents

Worlds of Fun Appeal to Mo. AHC