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DAVID ARTIllJR OLIVER*
BETTYK. WILSON
MARIAMDECKER, R.N.
BRUCE FARMERROBERT J. BUCKLEY**
OLIVERWALKERWILSONLLC
ATTORNEYS AT LAW
FLAT BRANCH CENTER
401 LOCUST STREET - SUITE 406
PO BOX 977COLUMBIAMO 65205-0977
(573) 443-3134
(573) 442-6323 - FAXE-mail: Www.oww[aw.com
March 25, 2009
JULIA S. GRUS
ROLAND P. WALKER
1934-2005
*OfCounsel**Also admitted in Kansas
FIl.EDMAR 25 2011
Robin E. Baucom
Administrative Hearing Commission
Truman Sta te Office Building, Room 640
301 West High Street
P.O. Box 1557
Jefferson Ci ty, MO 65102
RE: Worlds ofFun/Oceans ofFun v. Director ofRevenue
Case No. 08-1935RS
Dear Ms. Baucom:
ADMINISTRATIVE HEARINGCOMMISSION
Enclosed please find Petitioner 's Motion for Summary Decision for fi ling
in the above referenced case.
Thank you for your assistance. Please call should you have any
questions.
[ : lLBruce Farmer
BF/mj
Enclosure
cc: Christopher Fehr
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Case No. 08-1935 RS
ADMINISTRATIVE HEARING COMMISSION
STATE OFMISSOURI
WORLDS OF FUN/OCEANS OF FUN, )
)Petitioner, )
)v. )
)
DIRECTOR OF REVENUE, )
STATE OF MISSOURI, )
)Respondent. )
MAR 2 Ii 2011
ADMINISTRATIVEHEN'INIr'COMMISSION ." c7
PETITIONER'S MOTION FOR SUMMARY DECISION, PROPOSED FINDINGS
OF FACT, CONCLUSIONS OF LAWAND BRIEF
Petitioner, through counsel and pursuant to 1 CSR 15-3.446, moves the
Commission to enter summary decision for Petitioner and against Respondent (the
"Director") in the above case. In support of its motion, Petitioner states as follows:
INTRODUCTION
During the tax period at issue in this case, Petitioner rented cottages and cabins to
guests. Petitioner's cottages and cabins contained various items of tangible personal
property, including furniture, appliances and linens that are included for the use of guests
as part of the taxable rental transaction. The issue before the Commission is whether the
various items of tangible personal property qualify for an exemption of state use tax
under Section 144.615, RSMo.
A second issue involved in this case is whether the purchase of equipment (corn
roaster) was exempt under section 144.030.2. Petitioner withdraws its claim for refund
on this issue.
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The undisputed facts of this case are set forth in the pleadings, affidavits and
Petitioner's Response to Respondent's Interrogatories, copies of which are attached. As
explained below, there are no material issues of fact in this case and Petitioner is entitled
to a refund of the tax paid as a matter oflaw.
PROPOSED FINDINGS OF UNDISPUTED FACTS
PARTIES
1. Petitioner is owned and operated by Cedar Fair, LP, with its headquarters
at One Cedar Point Dr., Sandusky, Ohio. Petitioner Worlds of Fun/Oceans of Fun is
located at 4545 Worlds ofFun Avenue, Kansas City, Missouri. Complaint.
2. Respondent is the duly appointed Director of Revenue of the state of
Missouri. Respondent's Answer.
THE REFUND CLAIM
3. During the period of January 1, 2005 through December 31, 2005,
Petitioner operated an amusement park. Petitioner also operated Worlds of Fun Village,
which consists of cabins and cottages rented to guests on a nightly basis. Exhibit 1, pages
2-4.
4. Petitioner's cabins and cottages contain various items of tangible personal
property such as furniture, appliances and linens that are provided for the use of the guest
as part of the taxable rental transaction. Complaint.
5. The customer rents not only the cabin or cottage but also the amenities
that are part of the rental agreement. Exhibit 2 (Affidavit of Frank Wilburn) and
brochure attached thereto.
2
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6. The customer's rental of the cabins or cottages includes the right to have
and use the items of tangible personal property (furniture, appliances and linens). If the
items are missing, the customer has the right to request the missing items or demand to be
moved to another unit. Exhibit 2.
7. Petitioner erroneously remitted use tax in the amount of $19,049.50 on
purchases of benches, beds, mattresses, mirrors, blinds, drapes, tables, chairs, linens,
towels, televisions, microwaves, refrigerators and umbrellas totaling $254,842.82.
Complaint.
8. From May 2005 through December 2009, Petitioner remitted taxes
totaling $187,909.49 on sales of $2,517.605.00 involving the rental of cabins and
cottages. Exhibit 3 (Affidavit ofChip Hodges).
PROPOSED CONCLUSIONS OF LAW
1. Petitioner purchases tangible personal property for resale and use by
customers in the rental of its cabins and cottages. The purchase of tangible personal
property that is resold is exempt from taxation under Section 144.615(6). Petitioner is
entitled to a refund of the use tax paid in error.
PETITIONER'S BRIEF
The undisputed facts of this case establish as a matter of law that Petitioner is
entitled to a refund of the use tax paid in connection with the purchase of property rented
to its customers in the rental of cabins and cottages. Missouri statutes provide for an
exemption for tangible personal property that is to be resold in the regular course of
business. The transaction at issue qualifies for a resale because there is consideration
3
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paid by Petitioner's customers and a transfer of the right to control and use the tangible
personal property.
Missouri law provides an exclusion and an exemption for tangible personal
property that is to be resold. Section 144.615 provides the following exemption:
(6) Tangible personal property held by processors, retailers, importers,
manufacturers, wholesalers, or jobbers solely for resale in the regular course ofbusiness.
For purposes of the use tax, Section 144.605 (7) defines a "sale" as:
any transfer, barter or exchange of the title or ownership of tangible personal
property, or the right to use, store or consume the same, for a consideration paid or to be
paid, and any transaction whether called leases, rentals, bailments, loans, conditionalsales or otherwise, and notwithstanding that the title or possession of the property or both
is retained for security.
To determine whether there is a resale under the resale exemption of Section
144.615 (6), three elements must be met; (1) a transfer, barter, or exchange; (2) of the
title or ownership of tangible personal property, or the right to use, store or consume the
same; (3) for consideration paid or to be paid. Aladdin's Castle, Inc. v. Director of
Revenue, 916 S.W.2d 196,198 (Mo. banc 1996). See also Kansas City Power & Light v.
Director of Revenue, 83 S.W.3d 548 (Mo. banc 2002). (exemption allowed for sales of
electricity used to heat, cool and provide power in hotel rooms and other customer space).
In Ronnoco Coffee Co. v. Director ofRevenue, 185 S.W.3d 676 (Mo. banc 2006),
the court reviewed transactions where tangible personal property was loaned to customers
in connection with a sale of other tangible personal property. Relying on the three
elements set forth above, the court held that the exemption under Section 144.615 (6) was
proper as there was a resale of the coffee equipment pursuant to a loan agreement. The
court relied on previous cases that applied the resale exemption in the context of the loan
4
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or rental of an item to a customer, rather than an outright transfer of title or ownership.
185 S.W.3d at 680, citing Weather Guard, Inc. v. Director of Revenue, 746 S.W.2d 657
(Mo. App. 1988); Brambles Industries v. Director of Revenue, 981 S.W.2d 568 (Mo.
banc 1998).
The exemption is applicable even though there is not a separate charge for the use
of the tangible personal property. The Missouri Supreme Court has repeatedly held that
where a business does not charge separately for goods transferred to a customer but,
rather, factors the cost of the goods into the price of all items, such goods are exempt
from the use tax. Thus, prizes at an arcade were exempt from use tax because the cost of
prizes was included in the price charged for tokens. Aladdin's Castle, 916 S.W.2d at 197.
Packing material was exempt from use tax where it was purchased solely for resale,
despite the fact that the marketer received some incidental benefit from the packing
material. House ofLloyd v. Director ofRevenue, 884 S.W.2d 271,275 (Mo. banc 1994).
Dry ice used to preserve pork in shipments to customers was exempt from use tax as it
was resold and the value of the dry ice was factored directly or indirectly into the total
consideration paid for the pork. Sipco, Inc. v. Director of Revenue, 875 S.W.2d 539,542
(Mo. banc 1994). Grocery store bags were resold to its customers because the cost of
bags were factored into the cost of groceries. King v. National Supermarkets, Inc. 653
S.W. 2d 220, 222 (Mo. banc 1983).
Petitioner's customers' right to control and use the tangible personal property is
similar, if not identical, to the exemption allowed in Kansas City Power & Light. There,
the court ruled that an exemption was proper for sales of electricity used to heat, cool and
provide power in hotel rooms and other customer space. 83 S.W.3d 552-53. The court
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emphasized that the hotel transferred the right to use or consume electricity in its
occupied customer space and the customer had control over its use. Id. There was not a
separate charge for electricity on the customer's hotel bill. Similarly, Petitioner transfers
the right to use the tangible personal property in its occupied customer space - cabins or
cottages. Petitioner's customers control the use of the tangible personal property while
occupying the cabin or cottage.
The recent case of Brinker Missouri Inc. v. Director of Revenue, 319 S.W.3d 433
(Mo. banc 2010) is distinguishable. There, the court held that a restaurant does not sell
the customer the furniture on which the customer sits or the tableware the customer uses
to eat. However, the court emphasized that "[w]hile Brinker customers do acquire
temporary use in the sense that the reusable items are used as a mechanism to facilitate
delivery of their food and drink, this degree of control is de minimus and does not rise to
the level of an actual transfer of a right to use." 319 S.W.3d 439. In Petitioner's case,
however, the customers' degree of control is more than de minimus. The customers are
provided tangible personal property for which they control the use during their entire stay
in the cabins or cottages. The customer's control and use of the tangible personal
property is significantly more than the brieftime needed to eat a meal in a restaurant.
When Petitioner's customers rent cabins and cottages, the rental includes the
tangible personal property. The control and use of this property is transferred to the
guest. The tangible personal property includes benches, beds, mattresses, mirrors, blinds,
draperies, table, chairs, linens, towels, televisions, microwaves, refrigerators and
umbrellas. The guests use this property with the rental of a cabin or cottage and cannot
use this property without entering into a rental agreement for a cabin or cottage. The
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customer has the right to use this property and, if there are missing items, can request the
items be provided or demand to be moved to a different cabin or cottage.
CONCLUSION
The Director's decision denying Petitioner's claim for refund of use tax paid is
erroneous. Petitioner respectfully requests that this Commission grant this motion for
summary decision and order the Director to pay the refund as claimed, plus applicable
interest.
By: J 2 ~ ~ ~BRUCE FARMERMo. Bar 31407
Oliver Walker Wilson, LLC
Post Office Box 977
Columbia, MO 65205-0977
(573) 443-3134
(573) 442-6323 fax
Attorney for Petitioner
PROOFOF SERVICE
The undersigned certifies that a copy of the foregoing instrumentwas served upon the following by fax and by enclosing the same inan envelope with postage fully prepaid and by depositing said envelope in aU.S. Post Office mailbox in Columbia, Missouri on the
- . lL day ofMarch 2011.
Christopher Fehr
Missouri Department of Revenue
Legal Services DivisionP.O.80x475Jefferson City,MO 65105-0475
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BEFORE THE
ADMINISTRATIVEHEARING COMMISSION
STATE OF MISSOURI
WORLDS OF FUN/OCEANS OF FUN, )
)
Petitioner, )
)
v. )
)
DIRECTOR OF REVENUE, )
STATE OF MISSOURl, )
)
Respondent. )
Case No. 08-1935RS
PETITIONER'S RESPONSE TO
RESPONDENT'S FIRST INTERROGATORIES
Petitioner, through counsel, answers Tespondent's interrogatories as follows:
QUESTIONS
1. Please identify each person providing answers to these interrogatories and
identifY which interrogatories the person provided information.
Answer:
Chip Hodges
Cedar Fair, L.P.
4545 Worlds of Fun Avenue
Kansas City, Missouri 64161
(816) 454-4545
Randy Hilger
Ryan, Inc.
1 North Brentwood Blvd.
Suite 530
St. Louis, Missouri 63105
(314) 721-1300
Matthew Ochterbeck
Ryan, lnc.
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1 North Brentwood Blvd.
Suite 530
St. Louis, Missouri 63105
(314) 721-1300
Doris WolfordRyan, Inc.
1 North Brentwood Blvd.
Suite 530
S1. Louis, Missouri 63105
(314) 721-1300
2. Please briefly describe your business activities and the product(s) resulting
from your business.
Answer:
Petitioner operates Worlds of Fun amusement park. The amusement park provides
amusement, entertainment and recreational services subject to Missouri sales tax under
Sec. 144.020.1.(2) RSMo, and makes sales and leases of tangible personal property
subject to Missouri sales tax under Sec. 144.020.1. RSMo.
3. Attached to these interrogatories is Exhibit A consisting of four (4) pages
entitled "Cedar Fair, LP, Worlds of Fun/Oceans of Fun, Missouri Refund Claim Credit
Schedule 0501-0512" that was included with your refund claim. For each business
location for which you purchased the invoice items listed on Exhibit A, please state:
a. The name of the business at each location.
b. The address of the location.
c. The date the location opened.
d. Whether you own and operate the location.
e. Whether you make all purchases of equipment for the
location.
Answer:
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a. Worlds ofFun Amusement Park
b. 4545 Worlds ofFun Avenue
Kansas City, Missouri 64161
(816) 454-4545
c. May 26,1973
d. Yese. Yes
a. Oceans ofFun Water Park
b. 8200 N.E. Parvin Road
Kansas City, Missouri 64161
(816) 454-4545
c. May 31,1982
d. Yes
e. Yes
a. Worlds ofFun Village RV Park and Cabins
b. 8000 N.B. Parvin Road
Kansas City, Missouri 64161
(816) 453-7280
c. May 27,2005
d. Yes
e. Yes
4. Are each of the locations listed in your answer to Illterrogatory No.3
considered a hotel, motel, inn, tourist cabin, tourist camp or other place ill which rooms,
meals or drinks are regularly served to the public? If your answer is negative, please
identify each locatio11 that is not a hotel, motel, inn, tourist cabin, tourist camp or other
place regularly serving rooms, meals, and drinks to the public and briefly describe the
business performed by each such location.
Answer:
Worlds of Fun and Oceans of Fun are not considered a hotel, motel, inn, tourist cabin,
tourist camp or other place in which rooms are regularly served to the public. Both
locations are considered amusement parks. Petitioner does operate restaurants, snack
bars and food and drink concession stands within Worlds of Fun and Oceans ofFun.
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Parts of Worlds of Fun Village are considered a tourist cabin or tourist camp.
Specifically, there are 42 cabins and cottages (hereafter refelTed to as "cabins") which
Petitioner rents to guests on a nightly basis. The Village also has 82 RV pads that it rents
to guests dliving recreational vehicles. Worlds of Fun Village does not serve meals or
dlinks to guests, but does make available for sale limited grocery items at the Villageoffice.
5. Is each invoice item in Exhibit A currently at the same business location
for which that item was originally purchased? If your answer is negative, for each item
not at the original location, please identify:
a. Each invoice item that is not cunently at the original location.
b. The original location of the invoice item.
c. The current location of the invoice item.
d. The reason for changing locations.
Answer:
Yes, unless the items have been damaged or lost.
6. Please identify each of the invoice items listed in Exhibit A that are used
in the cabins or cottages.
Answer:
See "Exhibit B", cohmll1 headed "#6 Used Inside Cabins/Cottages".
7. Please identify each of the invoice items listed in Exhibit A that are used
in common areas (e.g., the pool area; public showers) and not in the cabins or cottages.
Answer:
See "Exhibit B", column headed "#7 Common Areas Where Used".
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8. May guests purchase any of the invoice items listed in Exhibi t A for use
off your business location or premises? If your answer is affiTI11ative, please identify:
a. The location from which you sell the invoice items.
b. When you began making sales of the invoice items.
c. The invoice items listed in Exhibit A that you sell.
d. The annual sales amount for each invoice item listed in Exhibit
A that you sold in calendar year 2005.
Answer:
No
9. Please identify each of the invoice items listed in Exhibit A that are items
of a nonreusable nature.
Answer:
None ofthe items are of a nonresuable nature.
IO. For each of the invoice items listed in Exhibit A that is reusable, please
state:
a. A description of the item.
b. The purpose for which the item is used.
c. Whether the item is depreciated for federal income tax
purposes.
d. The estimated life span for the item.
e. The estimated number of uses of the item during its life
span.
Answer:
a. See "Exhibit B", colunU1 headed "#1Oa Invoice Items".
b. See "Exhibit B", colUlml headed "#lOb Description of Use".
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c. See "Exhibit B", column headed "#IOc Depreciated". The symbol ",/"
indicates the items were depreciated for federal income tax purposes.
d. See "Exhibit B", column headed "#1Od Depreciated Life". The number in this
colunu1 indicates the depreciable life (years) for federal income tax purposes.
e. See "ExhibitB", column headed "#lOe Estimated Uses (Days)". The number
in this colUlID1 (estimated number of uses) is the numberofdays the Village isopen (or Oceans of Fun is open as appropriate), times the estimated life span
111 years.
11. Please identifY each item of machinery or equipment listed in Exhibit A
for which you seek a refund of tax pursuant to section 144.030.2(5), RSMo. For each
item ofmachinery or equipment identified, please state:
a. The dateofpurchase.b. Thepurchase price.
c. The amount of tax refund requested.
d. The seller's name and address.
e. The product that is being manufactured, mined, fabricated,
or produced.
£. I f you claim the product is being manufactured.g. If you claim the product is being mined.
h. If you claim the product is being fabricated.
J. I f you claim the product is being produced.J. If the machinery or equipment was purchased to establish a
new plant.
Answer:
a. June 21, 2005
b. $6,900.00
c. $515.78
d. Holstein Manufacturing5368 II Olll Street
Holstein, Iowa 51025-8131
(712) 368-4342
e. Roasted ears of sweet corn
f. Yes
g. No
h. Yes
J. Yes
J. No. There was no roasted sweet com cooking machine or sales of roasted
sweet corn in the Scandinavian section ofWorlds of Fun prior to the purchase
of this machine.
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12. Do you only sell the products identified in Interrogatory 11 within the
premises of Worlds of Fun or Oceans of Fun? If your answer is negative, for each sale
made outside the premises ofWorlds of Fun or Oceans of Fun, please state:
a. Each location where you sell the products.
b. Whether your sales are made at retail.
c. Whether your sales are made at wholesale.
Answer:
Yes
13. Please identify the name and address of the person or persons who
prepared Exhibit A on your behalf.
Answer:
Matthew Ochterbeck
Manager
Ryan, Inc.
1North Brentwood Blvd.
Suite 530St. Louis, Missouri 63105
(314) 721-1300
14. Please identify each person that has direct Imowledge of facts regarding
the purchase and use ofthe invoice items listed in Exhibit A.
Answer:
Chip HodgesDirector of Finance
Cedar Fair, L.P.
4545 Worlds of Fun Avenue
Kansas City, Missouri 64161
(816) 454-4545
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15. Please identify the name, address, and general area of expertise of any
expert witness you intend to call as a witness in this matter.
Answer:
None at this time.
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ADMINISTRATIVE HEARING COMMISSION
STATE OF MISSOURI
WORLDS OF FUN/OCEANS OF FUN,
Petitioner,
v.
DIRECTOR OF REVENUE,
STATE OF MISSOURI,
Respondent.
)
)
))
)
)
)
)
)
)
Case No. 08-1935RS
VERIFICATION
STATE OF MISSOURI )
(, I ) ssCOUNTY OF . ~ )
The undersigned, being first duly sworn upon h is oath, s ta tes he is the person
answering the foregoing Interrogatories, and th at he has read the answers thereto and
that they a re true and correct to th e best of his knowledge and belief.
S i g n a t u r e : L - z t : 2 ~ ~ ~ ~ ~ ~ ' i Z , ? -Print Name:
Subscribed and sworn to before me, the undersigned, a Notary Public in and for
th e county and s ta te aforesaid, on this.J..W>- day of aflhl'Q 2009.
C ~ r p l ± l l ; a qmMOOomNot Public
My Commission Expires:
4L..lJ"'r\Q 30 \d Q \ CJ CYNTHlAJ.
Nolaty PublleoNololy leal
_ of MiDoUII, ClaY CounIy
CommlIIIan. 1*3212.My CommIoIloI. ~ " . . , 30. 2010
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By:
BRUCE FARMER Mo. Bar 31407
OliverWalker Wilson, LLC
Post Office Box 977
Columbia, MO 65205-0977(573) 443-3134
(573) 442-6323 fax
Attorney for Petitioner
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Exhibit AMissouri ID Number: 16563778
Case No. 08-1935 RS
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003843646 Garden Umbrellas
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202005
202005
202005
202005
202005
202005
202005
202005
202005
102005
102005
102005
Monday, Apli121. 2008
j EXHIBIT
l-flPage: 1 of-i-
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Ilmrlllr Velloor IlIYehJll # ktv(jlJllllmnll IICllfJ1l111 C m l l l n U ~ 1 J O O
\
\!II/numl Use Tax Duo Retmd 881m Rufmdlll1l.
202005 MILLDISTRIBUTORS. 00107130INC
Bed Spreads Ca.bln/Collage ~ u p p n e s Resale - Consumer
.. ._. __ ._. _ ~ ~ ? _ ~ ~ ~ . ~ ~ . ~ I ? I ! ' J ! L ... _. _. _. _. ~ ~ ~ . 1 . ~ ~ ~ ~ . _ .. " .3,p07.BB 224.B4 3,007.BB 224.B4
202005 MILL DISTRIBUTOR.S, 00107908 I""utons. $IorageT rays, CabIn/Cottage Eiupp l! es R.esa le - ConsumerINC Tables, Chairs. End Tables, Use Items
..~ . 1 9 . ~ ~ ! ~ ~ ! ' : ' ~ ...66,347.50 4,959-46 65,347.50 4.959-46
Summary for 'Ouart"r' e 2Q 2um; (1g dotal! ncords)
Monday. April 21, 2008
3Q2005 MlLL DISTRIBUTORS, 00107481 Pillowcases, SheetsINC
, _ _. ,.,_ .
1,058.16 14, 156.20 1.056.18...... . . . . . . .
115.04 1,539.00 115.04
. . . . . . . . . . . .....
7,372.28 9S,G25J59 1,372.2S
60.49 B09.20 60.49
. . . . . . . . . . . . . . . . . . . . . . . . .-61.95 628.80 81.95
..... _..
515.78 6,900.00 515.76
" . . . . . .
381.32 5,101.30 381.32. . . . . . . ._.. . . . . . . . . . . . .- ......
1,593.96 21, 323 .8 8 1, 59 3.9 6
....... " .......
96.42 1,316.70 96.42
"-"' .. " ' .. .4,226.42 56,540.72 4,226.42
.. . . . .
371.79 4.973.80 371.79
. . . . . . . . . . .
Page 2 ot..;.
a28.80
\
~ 0 9 . 2 0
i4 , ~ 7 3 . 8 0
1 , ~ 1 6 . 7 0
5,101.30
--···r···'..
,5 6 , ~ 4 0 . 7 2
21,323.66
14,\56.20,
· · · ·T···· · · · ·
1,$39.00!
... _.. _.. \ -- _.. _. . . .
6 , ~ 0 0 . 0 0
·--······r·9 8 , ~ 2 5 . 5 9
Resale - ConsumerUse Items....... -- .. ,.
Regale- ConslimerUse Items
Resale ConsumerIJse U e n u ~.. _ '."
Resale ConsumerUse Items
Mrg.fProcesslngMacllinery&Parts-
. ~ . ~ ~ . ~ ~ . ~ I ? ~ ~ ~ ~ ~ . P . ! ~ ! " ! L _ .
Resalt!!. - C<lm:Utr1erUse !lems
Cabin/Cottage ~ u p p l J e s
cablnfCottage aupplles
CablnfCottage supplle!l;
CabinlCo!ta.ge supplies
8el1chM fDt Showerstallg lilt Oceans {If Fun
Towels forC lubhouse ResalEl -ConsumerPool Use Items
Ca.blns{CoUagesupplies Resale - ConsumerU!':e Items
CablnfCtlUage $upplil!s ~ e ~ a l e - ConsumerUtellems
Cabin'cotlage supplies Resale - Consumer
....Q ~ ? ~ ~ ! ' l . ~ ~ . ~ p ) ! 1 . ~ } . . l ! ~ ~ Ilems
Mini Blinds
Draperies
Sweet -Corn Roaster &.
Potato Cooker
8enches
Towels. Towel8!ns
T a b l ~ s , Cha.irs, lYNCRChe!St,Wood Deck Board,Sunk tleds, Drawerg, Night
......... " ? ~ ~ . ~ ~ ' - ~ t ~ ~ ~ ~ ~ ~ ! r ~ Y . . ~ ..... _.
506625
6838
506548
MILLDISTRIBUTORS, 00109748 FUlon MaUr." CoversINC
MILLDISTRIBUTORS, 00107909INC
MILL DISTRIBUTORS, 00107548INC
MILL DISTRI6UTORS, 00107549INC
TELESIS 1978 Single l ine Room P h o n ~ ! = ,MANAGEMENT C ORP Faceplate Maker Kil. Peper
Pack..... . . " .
MILLDISTRIBUTORS. 001085313 FutonM;.l tross CoversINC
HOLSTEINMANUFACTURING
GREAT LAKESSPECIALTY
.PR()IJUCTS...
GREAT LAI<ESSPECIALTYPRODUCTS. .
302005
302005
302005
302005
302005
302005
302005
202005
202005
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Qull'tlll' VIIl1Ibr lnV1lloo # lltvlJlooll.Bms ftOOOOl1t C t J n I J l t ~ I \ O O fttoount lI80 TlIX Duo Roftl1llllll8D RulmlTlIX
65.04
59.20
29.11
621.62
562A9
8,641.60
792.00
670.14
389AO
6,316.00
7,525.00
59.20
65.04
29.11
521.62
562A9
8,647.59 115,686.94
169AO
....... ····1·······7 . ~ 2 5 . 0 0
F ~ : 1 ~6'f16.00
!iIY9Z.00
·11SJ86.94I
[{esa!e - COn9utn'er
. , = , ~ ~ - ~ ~ ' : ~ ; ' I :Ra9ale - Consumer
Use Items
Resale - ConsumerUM! Items
Cabin/CeUage suppliet
Cabin/Collage supplies
Cabin/Conagesupplies Resale- Consumer
._. .. '" _._. ' - : ' . ~ ~ J ~ ~ ! ' : l : t ..
Cabin/Cottage !upplles
CabIn/Cottage ~ l J p p l 1 e s ~ e M l e - Consumer. ' ! ! ' : ~ . ~ l . ~ ' : . l ~ ,.
Summary fo r 'Omulg( '3Q 2005 (13 dgtall,gcoros)
Deck Chalr-s and EndTables
\r'IJheel! for Drawers Undert:utons, Plastic Pads tor8ottom ofTable Bases,
F \ . J . t ~ ~ _ f . r _ ~ ! l : 1 ~ ~ . ~ v e rM l c r o w a v e ~ , Rgfrlgerators
Mattress, Box Sprlng Sels,
and Unwood Bases (25%D e p o ~ a ApplIed \0 l h i ~
... _ ~ _ l ! , : , ? l . l , ~ ~ _ ~ l . ,
25%DEPO Depositfer BoxSprings andUnwood Bases_ .
15691
3132546
SERTA MATIRESSCOMPANY
SERTA MATIRESS
COMPANY
MILL DISTRIBUTORS. 00111209INC
SEARS
... t ; ; 5 ? ~ f . ~ ~ ~ ? I ~ h ~ r . ESEASIDE CASUAL 2281846
.. ~ ! - ! ~ ~ ~ ~ ~ ~ . ~ . __ " .
302005
30 zoos
302005
302005
302005
CabIn/Cottage supplies Resale- ConslID1er
. ~ ~ ? ~ ~ ~ ~ ~ . , : p ~ ~ . ~ ~ ' I . ! . ~ ~ . ~ ~ ~ ~ g
MILL DISTRI8UTORS, 00114625 ArtWork for Cotl,geWallsINC
5 ~ . 2 7
2,306.66
726.044.27
i
~ 2 ~ ~ ~ ' " 69.16 925.20 69.16I............
2.100.00 156.98 2,100.00 156.98
. . . , . . . . . . .5 , ~ 6 5 . 0 0
447.385,985.00 447.38
I
3 , 1 ; ~ ~ . 0 ~ · · · · ~ ; 6 . ~ i · · · 3 , 1 6 6 0 ~ · · 2 ~ ~ . ~ 1
h5.04
+ .30,885.02 2,308.56 30,865.02
Resale - ConsumerU S Itemt:
~ e s l 1 l e Consumer
Y . ~ ~ I ~ ~ ~ " , : \ ~ .._.
Resale - ConsumerUM ItetllS
Resale ConsumerUS13ltems
CabIn/College impPlies
Cabin/Collage supplies
CablnfCoUage supplies
CabIn/Cottage suppl1es Resale- Consumer
... -- . ' - : ' ~ ~ . I . ~ ~ ~ ~ ~ .. " .
CablnlCottnge ~ u p p l l e s
Deck Chairs
Mlcrovvaves. Refrigerators
Sed Spreads
17576
Bunk Bed•• Bed•• NlghlSlands, Futon Sofas wllhMattresses.Storage Trays.ChaiP3, TYNOR Chest!l, Bed
.............. P . ~ ~ ~ ~ ~ I ~ ~ ! ~ ~ ...
2279923
Box SprIngs, and L1nvlOodBases {25% O e p o ~ i t Applied
.... ...... ... .....~ q ~ ! ! I ~ . P ~ . r . ~ ~ . ~ ~ ~ ) ...
SEASiDE CASUALJ:1IF1N!11.!j'{E .
BERTA MATTRESS
COMPANY
SEARS 3 4 8 8 9 6 ~C 0 t . - \ ~ E ; F ' : C 1 A ~ 0 l < E .. . .
MILL DISTRIBUTORS, 00113809
ING .
MILL DISTRIBUTORS, 00113912INC
402005
~ 2005
~ 2005
4Q 2005
~ 2005
4Q 2005
-59.20
Page3 of 4
-792.0059.201g2.00... \
Cabin/Collage 9Uppl iM RMalC! - C o n ! ; t 1 m ~ r...._.... U S . ~ J ~ ' : ~ t . l ~...
25%DEPO Depositfor aux Splings and
.........~ ! ~ ? ~ ~ . ~ ~ . ~ ~ ~ _ .SERTA MATTRESSCOMPANY............
~ 2005
-----------'------------1Monday, Apn121. 2008 I
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IMJ't1ll' Vanoor InvnlllO # brllllllOl\III1S IIIlt'1lll1t ClItl1l!ll!lllllmMipllIm
\
~ n M J J t IIsfIlax DIm BllIImd 8389 lIaruntlTax •
Grand Total
Monday, Aplil 21, 2008
Summliry for "Quarte( 4Q 2005 \7 detail n 1 ( : : o r d ~ ) 4 2 , ~ 5 7 . 2 6, 3,214.06 42,997.%6
261,7.\2.62
3,214.05
19,565.28
Page 4 of 4
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Exhibit BMissouri ID Number: 16563778
Case No. 08-1935 RS
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Clldarhlr:1JI
AlllnlnlslratlvoHoarlnB ClIlIDJIsskmCaso No.
&aSlINIL 88-18a5 asR6sponSli tn ~ l B f r o O l l t l i r y QUIlSllon
[xb
quartor lIolKlor morn # B.lll'a1lat\lorAncoont ContonlkmDOSCI'IIlIUIXl ~ .. .t USB Tax DUll Rofulltl BasB
#6 #1
1I80d.k1skln Common AroaaRufulldlax caUns/CoUaao, WhflfBUalll. #10."k1l1llk:uUoms #lObDoscrlptkmof USII
#lOd
#lOc Dollr6cla16d.DII(I'BClatod? Ufa (Years)
#10.
EsLlmatUS08 ID
10 Z005 MILL DiSTRIBUTORS, 102141 Cabin/Collage R e s a l e ~ 1.143.66 85.49 1,143.66 85.49 y" Framed Mirrors Allow customer to 0 7 1337
INC supplies Consumer Use look at him orher
Items sell.-------------------.-_.- -----------------------------------_._-"._----------------.-_. ---------.-----------------------------------..------.-----.-------".-------------",,-------------
102005 MILL DiSTRIBUTORS, 103079 Cabin/Collage Resale 517.37 38.67 517.37 38.67 y" Framed Mirrors Allow cuslomer 10 0 7 1337INC s,lpplies ConsumerUse look. atnim orher
Items self.
1Q 2005 SERTA MATTRESS 25% DEPOS Cabin/Cottage Resale - 2,772.00 207.21 2,772.00 207.21 y" Deposit for Used by customer &'I 7COMPANY supplies Consumer Use Mattresses, Sox 10 sleep on.
lIems Spring Sets, and
Linwood Bases------------.------------------------------ - - - - - - - - - - - - - - - - ~ - ~ - - - - - ~ - - - - " .. _------------------------------ - - - - - - - - - - - - - - ~ - - - - - - - ----------------------------------------------_._---Summary for 'Quarter' = 1Q 2005 (3 detail records) 4,433.03 331.37 4,433.03 331.37
2Q 2005 INTI-lE SWIM 003843646 Village P ool Resale - 480.00 35.88 480.00 35.88 No Used al Wo rl ds Gard en Umbrella U sed by cuslomers 0 7Consllmer Use of fu n Village foc shade.
Items pool- - - - - - - - - - ~ - - - - - - - - - - - ~ - - - - - - - - - - . - - " - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - . - _ . _ - - - - - - - - - - - - - - - - - - - - - - - - - - - . - - - - . _ - - _ . _ - - - - - ~ - - . ~ , _ . ~ . _ . _ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - ~ - - - ~ - ~ - - - - - - - - - - - " " - - - - - - - _ .
2Q 2005 INTl"lESWIM 003843645 oaF Table Resale - 1.025.88 76.68 1,025.88 76.68 No Used inOceans GardenUmbre ll as Usedby c us lomers 0 7Umbrellas Consumer Use of Fun for shade.
Ilems
1337
1337
700
2Q 2005 IN THE SWIM 003886142 Village Pool Resale Consumer UseItems
359.94 26.91 359.94 26.91 No Used at Worlds UmbrellaBasesof FunVillagepool
Usedby cuslomersto hold theumbrellasused for
shade.
o 7 1337
------_._--._-----_._----------------------._---------------------------"... _ - - - - - - - - - - - - - - - - - - - ~ - - - ~ - _ . ~ - - - - - - - - - - - - - - - - - - - - - - ~ - - . ~ .. _ " . " ~ - - - - - - - - - - - - - - - - - - _ .. ~ . - . _ " . _ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - ~ - . - .._- .. __ .. _ . - - . _ ~ . - . - " - ~ - - - - - - - - - - _ .._-------.. - - . _ - - - - ~ - - - - - - - - - - - - - _ ...... _. __ . _ - -
2Q 2005 MilL DISTRIBUTORS. 00106824INC
C..binJColtage
suppl1es
(housekeeping)
R"sal" ConsumerUse
Items
4.254.79 318.05 4.254.79 318.05 y " piclur" frames, trashcans. dish cloths,
dish towels. bath
lawels
Frames areused 10
hold artvvork. forthe
enjoyment of the
customer. The
remainingitems are
usedby customersto discard refuse or
for cleaningwhile
renUng a cabin.
o 7 1337
Thursday, March 26, 2009
* Estinatild basad 00 daprsclalad Ifax aVBraUB days Opffl
P
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1337
#IU,E.llmal'dU3lIS may
7
#IUd#IU, lIa.ra,lal'dU'II'.. ~ I . d l l 1 1 , IT",,)
#1Rh
1Ia"liplmll" Usa
#lUamvok:,IIBIII'
#6 #1
U"d lloM' C'IIII11" AmaR,llIIlIlJax 1 : a ~ " , J c . l t a u .. Whll'a R.odllloo., U.,TaXR.. R,IIIodllll"
contoIltllln
R. c r ~ l I I 0 06.1I.. a l l a ~ o rACGOOlltvol:8#,od..
2Q 2005 MILL DiSTRIBUTORS, 00106837 Cabin/Collage Resale- 1,299.90 97.17 1,299.90 97.17 Yes fitted bedsacks Used to cover theINC supplies Consumer Use beds Ulallhe
(housekeeping) !lems customer sleeps on .._--------_._-------------------------------------------...----------....-...------------------- ...------------_.__..---.._.. -----------....._----- ...._------.....-----------_ ..- -.._.--.------------- .._..._-----.---.-...-..-----------------._-_.---_._----_.---------.._--------.. -_ ..._------...._-_
Quart8r
1337lankets91.39 Yes,560.4491.39,560.44esaleConsumer UseItems
Used by lhec:ustomer to warmthemselves v.tlilesleeping.
----.---- ---. -_._----.__.--_._._------.__ _---_ _._---..--._._.- --_.. --._ .._._._.. _- - -_._._ _--_.-._._----- -_ .. _._._. ----- -_._---_._-----_.. _._._- .-. --.__ ._ ..-_ _._--.-- - - - - - - - - ~ ..- -_.__ .__ ._._----.-.. __ _._ .._._.__ ._-.-._ .._._---.._._---- __._------ -_.- -- ------ ---_ .. _-_._
2Q 2005 MILLDISTRIBUTORS, 00107014 Cabin/CottageINC supplies(housekeeping)
1337athtowels Used bylhecustomer 10 drythems"lves aft..r.llhowel"ing.
----------------------._..__._---------------_._-------.. _ - - - - - - - - - - - - - - - - - - . - - - ~ - - - - - - - - - - - . - . _ . _ - - - - -
y"11.17,561.5017.17,567.50esale Consumer UseHems
CabirVColtagesupplies(housekeeping)
MILLDISTRIBUTORS, 00107015INC
202005
1337Q2005 MILL DiSTRIBUTORS, 00107016 Cabin/Collage Resale- 1.651.20 123.43 1,651.20 123.43 Yes pillows Usedby theINC supplies Consumer Use CU.lltomer to .llleep
._. .. ... . .__.__..__ .__\ ~ ~ ~ . : ~ : ~ Y _ ~ ~ ~ ! ~ ~ : ~ : . . _ .._.._.__.__.__.__. . . .__.... . _. , .._._. . ._._._._. . ~ ._.. . _ ~ ~ ~ _ . __. ._._. . . ._. .__. ..
1337
1337
7
7
o
osed by thecustomer to prevent'Nalerfrom leavingtheir shower.
Bed Spreads
showercurtains
y"
y"8.06
224.84
375.36
3,007.88
28.06
224.84
375.36
3,007.88esale ConsumerUse
llems
ResaleConsumer Use
Items
Cabin/Cottagesupplies(housekeeping)
Cabin/Cottagesupplies(housekeeping)
MILL DISTRiBUTORS, 00107130
INC
MILL DISTRIBUTORS, 00107017
INC
202005 Used by thecustomer to warmthemselveswhile.llleeping.-_._.----------. __ ._._._.-- - ._._._._----------_. __ ._-- ---_._---_ .. _._--_._---_.-_._._-_._--.---_._-_._ .. __ ...-.. ._----_._._._._._- _. __.-._------- - _ . _ - - _ . _ - - ~ - - - - . _ - _ . __ .. _._-----------_._------_._-_.. _._._...-.. -----_._._._._._-_._.--..__ ._._-._-_.__.--.----_.. _._--- ---_._._---------...__ .---
2Q 2005
1337abin/Collagesupplies
MILL DISTRIBUTORS, 00107908
INC
202005 Resale- 66,34HiO 4,959.48 66,347.50 4.959.48 Yes Futons, Storage Used by theConsumerUse TrClys, Tables, c:ustomerto sleep
lIems Chairs, End Table.ll, on, sit on, and .lltore
NightTables theIr belongings.----_._---_._-_.--._-_. __ ._-- --------_._------_. __._._-------------------------- ... ---_._.. __ .. _ - - ~ - _ . _ ... _-----._ ..._._-_._.. ._._._--------_.. _-_. __ ._---------.-.-,._ .. _._._._-----._- .....-------_..-_.-.-._._--,._..__ .-------_.__..~ - - - . __...._._._.-----------_._-_..._---_._. __......._---------._.-202005 MILL DISTRIBUTORS, 00108536 Cabin/Cottage Resale- 14.156.20 1,058.18 14,156.20 1,058.18 y" futon Mattress Used by the 0 7 1331
INC supplies Consumer Use Covers cuslomer to cover
! ~ ~ r : : ' ' : ' _____ ._.___.____________.._.________ ____ ._.._._______._____.________.___._._. ___ ._._____. __________.___.__ ._..._._.___......_________----.._____ ~ ~ c : ~ . ~ - : ? ~ . ________._._._______.2Q 2005 TELESIS 1978 CabinsfCoUage Resale- 1,539-00 115.04 1.539.00 115.04 y" Single Line Room Used by the 0 7 1337
MANAGEMENT CORP supplies Consumer Use Phones, Faceplale customer to call
lIems MOlker Kit, Paper olhers and to take
P'ck notes on their callsif desired.
Summary for 'Quarter'= 2Q 2005 (13 detail records) 98 ,625 .59 7 ,372 .28 98,625.59 7,372_26
*Ealinatoo basud 00 depl'6claloo Ifax alleraga days npoo
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#6 #1
Hsodmi1n Common Areas
R.DmilT" c a ~ n . / C . l l ' R " Whll" U.1Ill
#IUd
#ID. IIlIpr"181.d
R'II'''181.di m.IY",,]G l I l l I I ' a l L n ~ o r Contnntkm
Olffil'lor Vl.IllJfIl.' lrIoDi# AccDl1Ill D"crlplli..
302005 GREAT LAKES 506548 Towels for Resale-
SPECIALTY Clubhouse Pool Consumer Use
PRODUCTS Hems
AmOOllI
809.20
Uso Tax DUll
60.49
R.fullll 0.. .
80920 60.49 No
#10.~ l ' ~ I I k : O IIams
Usedat Worlds Towels, TowelB ins
of Fun Village
pool
#lOb1IlI8Grlplim.1 U.
Used bythe
customerla dry
themselvesoff after
s-Mmming and to
slorethe towels
used.
liZ] 7
#10.
Esllm.todUsus may
1337
3Q 2005 GREAT LAKES
SPECIALTY
PRODUCTS
506625 Benches for
ShowerSialis at
Oceans of Fun
Resale
ConsumerUse
Items
828.80 61.95 828.80 61.95 No Used in Oceans
of Fun Shower
Stalls
Benches Used bylhe
customer to sit on
',,-,hile showering.
liZ] 7 ?aa
- --------, --------- -------------- -- _. - ------..----------------<-------------- --<---- -------------_. -- ----------------------.-- ,-+---------------- ••_----------.-.---- ++----- -- - - - - - ------------------------_._-- ------ -- ----------------••--------------------+ --------------.-..._----------_ ..-•
1337iZ]sedto (oast com
and cookpotaloes.
Sweel ComRoaster
& Palata CookerNo15.76,900.0015.78.900.00fgJProcessing
MachineI)'&Parts _New or
Expanded Plant-----._---------_._--------------------------------_.----------------------. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - _ . _ - - - - - - - - - - - - - - - - - - - - - - - - . - - - - - - - - - - - - - - - - - - - _ . ~ - - - - - - - - - - - - - - - - - - - - - - - - , - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - ..._-- - - - - - - _ . _ - - - - - - - - - - - _ . _ - - - - - - - - - - - - - - - - - - ~ . ~ - - - - - - - - - - - - . _ ....._----------+-
30 2005 HOlSTEIN 6838
MANUFACTURING
1337iZ]y"81.32,101.3051.32,101.30esale
ConsumerUse
Items
Cabin/Cottage
supplies
(housekeeping)
302005 MILL DISTRIBUTORS, 00107481
INCPil lowcases ,Sheels Usedby the
customerlo cover
the pillo\o\lS andbedsslept on.
-----------,._---.•'----------------._--------------.------------+----------.-+ _ . , _ . _ - - - - - - - - - ~ - - - - - - - - - - _ . _ - - - - - - _ . + .••,.__••__ ._----.-.--_••_----------_ ...,--_._-----------_ •. -_ ••_--,--_._---------------------------._••_---------------------_.---------_._--------------------.-.------------------_•
302005 MILl; DISTRIBUTORS, 00107548
INt;:
3Q 2005 MILL DISTRIBUTORS, 00107549
INC
Cabin/Cottage
supplies
Cabin/Collage
supplies
Resale - 21,323.88 1.593.96 21.323.88 1,593.96 y" Draperies Used by the [;1] 7 1337Consumer Use customer lo cover
Items Iht=ir-Mndows.-------.----+--------------------•. __ ._--------------------_._-- -+---------- •._------_._----------------_•••-•••••••_-----------------------_ ••_---------------------_.--"---------"------_._.
Resale - 1,316.70 98.42 1,316.70 98.42 y" Mini Blinds Used by the liZ] 7 1337
ConsumerUse cuslomer lo caver
Items their -Mndows.
1337;1]Used by the
customi;!r to store
their belongings, 10
sit.and sleep on.
Tables, Chairs,
TVNCR Chest,
Woad Deck Boa.rd,
BunkBeds, Drawers,
Nighl Stands.
Storage Trays----_._---------------------------------- ..------------- ------------_._._----------------..---- ---_.--
y",226.426,540.72,226.426,540.72esale
ConsumerUse
Items
Cabin/Cottage
supplies
MILL DISTRIBUTORS, 00107909
INC
302005
371.79,973.6071.79,973.aoe",aleConsumerUse
Items
Cabin/Cottage
supplies
3Q 2005 MILL DISTRIBUTORS, 00109746
INCYes futon Mauress Used by the 0 7 1337
Covers customer to cover
the m<llressthey
sleep on.------------,--------.---,------------------,_._------------._--------.- .._._-_._----------------._--"---------- ..--_.._--_._-,"---------------------..._----------------. - ~ .._-----_._--------------------------------------------_._----_._-------------._----------..._---------------_._--_ .._----------
"< Estinallldbasad 00 dapl'flclalod Ifaxa'llllraU8 days IlPIIl
Thursday, March 26, 2009 Pa
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1337
#tR,hUm,toUaas 1 D 1 I
7
#IOd
#tR. Itoprool>lod
"(1'001>1'01 W'IY",,)
#tRhDo'G11plim 01 U"
#tRa~ 1 \ l D k i t l I t Q m l j
Yes8.11
#6 #1
Rind l t 3 ~ B Common ArBaa
R'fumtl" Gabln,/C,tt"" Whur' R,ud
368.109.11
Usa Tax Bua RBfumiRaso
;)89.'{0
Amllllnt
Re:oale
Consumer Use
Hems
C ' n t , n l ~ 'DlIscrlplUfIO.
dOlurai L , ~ , rAccoontl1/'I:a#OOO(l(
Wheels for Drawers Used by\heUnderFulons, Plastic cuslomertomove
Padsfor BoUom 01 the items that store
Table Bases, Futon theirbelongings
Frame Cover and the bedthey
___ .,. . ---------_.------------------._----_.-------------.----.---.- .... _---------------------_.---. ,,_._--------.-----_.-....--._-------------_.-.----_._------------------------------- : I : _ : p _ ~ - ~ : - - - - - - - - . . "._.
3Q2005 MILLDISTRIBUTORS, 00111209 CIlPin/Cattage
INC supplies
Q ' ~ · I ...
3Q 2005 SEARS 3132546 Cabfn/Coltage Resale- 7,525.00 562.49 7,525.00 562.49 Yes Microwaves, U:oed bythe 0 7 1337
COMMERCIAL ONE supplies ConsumerUse Refrigerators cuslomer to cook
Items andstoretheirfood.-----.--,,--_._--------------------.--.- .__ . -----_._------------------.----------------------.-.---.---------------_._._-------------------------------------------_.------- ..._------_._._.
3Q 2 005 SEAS IDEC ASUA L 2261646 Cab'n/Cottage Resale - 870.11 65.04 870.14 65.04 No Not used ins" lde DeckCha irsandEnd Used by the 0 7 1337FURNITURE supplies Consumer Use the cabins, but Tables customer 10 sit on
lIems outside on Ihe andhold theirdeck of the belongings.
cabins
1337
1337
1337
7
7
7
o
o
o
Usedby Cllslomer10 sleep on.
Used bythe
customer \0 sleep
on.
Bed Spreads
Deposit forBox
Springs and Linwood
Bases
Ma.tlrsss, Box Spring
Sels, ahdLinwood
Bases (25% DepositApplied 10 this
Purchase)
Yes21.62,316.0021.62,316.00esale
ConsumerUse
liems
Cabin/C9ttage
supplies
15691ERTA MATTRESS
COMPANY
Used by the
cuslomerto wann
tI1emselves while
-----------.-.. _---------..-------------------_..------------------------_._._----._----------------_._-------------.-. __.._------------------------------------------------------------------------------------------_.--_ .. _--_._------_. : I : : ? ! : : . ~ : _ - - - - - - - - - - - - - - - _ . _ - - - - - - - - .
30 2005 SERTA MATTRESS 25%DEPOSI Cabin/Cottage Resale- 1$2.00 59.20 792.00 59.20 YesCOMPANY supplies Consumer Use
lIems._------------_.- .------------------------------.-.-------------Summary for 'Quarter';; 3Q 2005(13 detail records) 1 15 ,6 86 .9 4 8 ,6 47 .5 9 1 15 ,6 86 .9 4 8 ,6 47 .6 0
402005 MILL DISTRIBUTORS, 00113809 Cabin/Cottage Resale - 726.04 54.27 726.04 54.27 YesINC supplies ConslJmer Use
(housekeeping) Items
3Q 2005
4Q 2005 MILLDISTRIBUTORS, 00113912INC
CabinfColtagesupplies
Resale·
Consumer UseItems
30,885.02 2,308.55 30,885.02 2,308.66 y" Bunk. Beds, Beds,
NightSlands, FulonSo f..s with
Mattresses,Sl orageTrays, Chairs,TVNCR Chesls, Bed
Decks,Tables
Usedby thecustomer \0 sleepon, slore their
belongings, and stton.
o 7 1337
*E13finatlll basud 00 d61lroclatlllifsXavarsgo days OPIII
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Quartor V,III", mDl>l#G l l I l B r a l l l l ~ e rAc,oom
ContBn&n
OBicrhiill!ll Am.. .l 0" lax nOB Ralolll nasa
#8 #1
U8Dd kJakto Common AfllaaU,romnax t:aIjn,JC,ttaDBi Wh,..a n,lII
#18'klvok:8ltoms
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#18,
E S I ~ l I a t 8 dlllltlaIDaY
402005 MILL DiSTRIBUTORS, 00114625 Cabin/CottageINC supplies
ResaleConsumer Use
lIems
925.20 69.16 925.20 69.16 Yo> Artwork for Cottage
WallsUsed by thecustomer for theirenjoyment.
[;Z]7 1337
402005 SEARS 3486964COMMERCIAL ONE
4Q 2005 SEASIDE CASUAL 2279923
FURNITURE
Cabin/Collagesupplies
Cabin/Collagesupplies
R e s a l e ~ 2,100.00 156.98 2,100.00 156.98 Yo> Microwaves, Used by the [,2] 7 1337Consumer Use Refrigerators customer to cookItems anti store theirfood.------- - - - ~ - - - - - - - - ~ " _ . - . __._-----_._.- ---"--------------_._- --_.-------------_._------------------_.--_.- ._-- . ~ - - " - - ~ . - - - - - - - _ . _ - - - - ._- ---------- - - - ~ - ~ - - - - - - - - _ . __. ------------------._.
Resale - 5,985.00 447.38 5,985.00 447.38 No Not used inside DeckChairs Used by the [,2]7 1337
Consumer Use the cabins, but customer to sleepItems outside on the 00.
decks of [hecabins
402005 SERTAMATIRESSCOMPANY
17576 Cabin/Cottagesupplies
ResaleConsumer UseItems
3,168.00 236.81 3.168.00 236.81 Yo> Box Springs, andLinwood Bases(25%
Deposit Applied \0this Purchase)
Used by thecustomer \0 sleep
00·
[;Z]7 1337
1337;Z]25%DEPOSI Cabin/COllagesupplies
SERTA MATTRESSCOMPANY
4Q 2005 Resale- ~ 7 9 2 . 0 0 ~ 5 9 . 2 0 -792.00 -59.20 Yes Deposit for Box Used by customerConsumer Use Springs and Linwood Lo sleep an.Items Bases
" - - - - - - - _ . _ - - - _ . _ - - - - - ~ - _ . ~ - - - ~ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - " . - - - - - - - ~ - ~ . _ - - - - - - - - - - - - - - - - - - - - . _ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - _ . _ .• , - - - - - - - - - - - - _ . _ . _ - _ . _ - - - - - - - - - - - - - - - - - - - - _ . ~ - _ ••_-------------------_ ••. _ - - - - - - - - - ~ - - - - - - - - - - - - - - _ .. _ - - - - - - - - ~ - + - _ . _ . _ . ~ - ~ . + - - - - - - - - - - - - .•_.._----Summary for 'Quarter'= 4Q 2005 (7 detail records} 42,557.26 3,214.06 42.,557.26 3,214.05
Grand TOlal 261.742.82 19,565.28
* htmJalllll basad IIIdllllNlclatadIfo x avoraUlIllays Ollllll
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ADMINISTRATIVE HEARING COMMISSION
STATE OF MISSOURI
WORLDS OF FUN/OCEANS OF FUN, ))
Petitioner, )
)
v. )
)DIRECTOR OF REVENUE, )
STATE OF MISSOURI, )
)Respondent. )
CaseNo. 08-1935 RS
AFFIDAVIT OF FRANK WILBURN
FrankWilburn, being dually swom, states:
I. I am greater than 21 years of age and competent to make this affidavit. Tins
affidavit is based on my personal knowledge and, if called as a witness, I
could and would testify competently in regard to the matter set forth herein.
In 2005, I was Director of Retail Operations ofWorlds of Fun/Oceans ofFun
in Kansas City, Missouri.
2. As such, my responsibilities included assisting in the operations and rentals of
the cabins and cottages of Worlds of Fun Village. Attached is a true and
correct copy of a Worlds of Fun Village brochure for 2005.
3. The personal property included with the rental of a cabin or cottage included
benches, beds, mattresses, mirrors, blinds, draperies, table, chairs, linens,
towels, televisions, microwaves, refi'igerators, charcoal grill and umbrellas.
4. The customer's rental of a cahin 01' cottage included the right to have the use
of these items of personal property, including fumiture, appliances and linens.
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If certain items were missing, the customer had the right to request the
missing items or demand to be moved to another unit.
FURTHER AFFIANT SAYETH NOT
Dated: 3 , I r
STATE OFMISSOURI
COUNTY OF J O . ~)) ss
)
ON this ' ¢ d a y ofMarch 2011, before me personally appeared Frank Wilburn to
me known to be the person described in and who executed the foregoing instrument andacknowledged that he executed the sanle as his free act and deed,
: 1 dwc ' ~ , , \ \ I \ \ I I I 1 f 1 I 1 I 1 I 1 I I ',t:.' e1LLi riTa ' ~
§ . . . . . '0 •• ;) ' ' - - - - l ( . L ! ~ ~ : : ' : ' : ' : : ' ! = = ; : : - - ~ ~ " - : ~ · , ~ O , \ N l \ l . \ ~ l S S I 0 . t · .NOTARY PUBLIC $ . ~ q " ..c" 2 4 < l ~ l ' .
$* .. ~ ? 3 - ~ ~ : ::: : <R:n: =-z . ~ V l - f . m .-=0' '...,/loN,o<" ""*=~ ~ ' V l r ~ :~ ~ " ~ ~ ~ : . , ~ ~~ . . o ~ ' ; ~ ~ ~ . 9 · & > O ~~ / . ~ / c ; •••.•••• ~ . ~ ~ , ~
~ " l i l l l f m i J l ~ \ \ " ' "
My Commission E X 8P61'OD13
Commissioned in "leam. County
2
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Nestled aroundbubbling ponds,
22 timber-wrapped log cabins provide a
tranquil setting.to unwind. Each cabin
sleeps up to sixguests, andhas a loft
with room for two more to unroll their
sleeping bags. Each cabin isequipped
with two color televisions, a microwaVe
oven, a bar sink, a mini-refrigerator, a
charcoal grlll, and a picnic table.
Tucked along the trees, 20 woodside
cottages offer a rela.xing view of
nature. Each cottage sleeps up
to six guests ane! is equipped
with two color televisions, a
microwave oven, a barsink a
mini-refrigerator, a charcoal grill, and
an outdoor deck with chairs.
80 deluxe RV sites feature sewer,
waterand electric (50, 30 and 20
amp service) hookups,as well as lVwith
premium channels, Each RV site alsooffers
its oWlicharcoal grill andpknic table.There are:i5pull-through sites deslgned·to actommodatelargervehicles:
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ADMINISTRAnv.l': HEARING COMMISSIONSTATE OF MISSOURI
WORLDS OF FUN/OCEANS OF FUN, ))
Petitioner, )
)
v. ))
DIRECTOR OF REVENUE, )STATE OF MISSOURI, )
)Respondent. )
Case No. 08-1935 RS
A.lil;'H>AVIT OF CHIP HODGES
ChipHodges, being dually sworn, states:
1. J am greater than 21 years of age and competent to make fhis afJ1davit. This
affidavit is based on my personal knowledge and, if called as a witness, J
could and would testify competently in regard to fhe matter set forth herein. I
am fhe Director of Finance ofWorlds of Fun/Oceans of Fun in Kansas City,
Missouri.
2. As Director of Finance, I am responsible for the collection and payment of
taxes from the rental ofcabins and cottagcs ofWorlds of Fun Village.
3. From Mt\y 2005 fhrough December 2009, the tax remitted (Jess the 2%
discount) vms $187,909.49 on saleS{)f $2,517,605.00.
FURTHER AFFIA!\T SAYETHNOT
EXHIBIT3
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STATE OF MISSOURI
COUNTY OF :]CiCkSDI'\
)
) 55
)
· -4 J A ,I
ON this db - day of ..1'::'.\J!£.':1a _._, 20 II . before me personally appearedChip Hodges, to me knoWll to be the person described in and who exeemed the Jbregoinginsirument and acknowledged that he cxecuted Ule same as his free aet and deed.
My Commission Expires .3 /<:5 [;PD) 3Commissioned in. __J J : t c t s m ~ __ County