Worlds of Fun MSJ

8/4/2019 Worlds of Fun MSJ

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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



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.



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



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



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



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

5



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

6



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

7



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.




Suite 530

St. Louis, Missouri 63105

(314) 721-1300

Doris WolfordRyan, Inc.


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:



a. Worlds ofFun Amusement Park

b. 4545 Worlds ofFun Avenue


(816) 454-4545

c. May 26,1973

d. Yese. Yes

a. Oceans ofFun Water Park

b. 8200 N.E. Parvin Road


(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


(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.



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".



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".



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.



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


(816) 454-4545



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.




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



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



Exhibit AMissouri ID Number: 16563778

Case No. 08-1935 RS



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MILL DISTR1BUTORS, 00106824 frames, trash cans, tUshINO cloths, dish lowels, bath

t6wels

MILL DISTRIBUTORS, 00107014 blankelsINC

M1LL DISTRIBUTORS, 00107015 batt l tOWElsI N ~ . . . . . . . . . . . . ., ..

38.67

85.49

207.21,772.00

517.37

1,143.66

38.67

85.49

331.37 4,433.03 331.37

-35.88 480.00 35.88

.. --- .....

76.68 1,025.88 76.88

......

28.91 359.94 28.91

318.05 4,254.79 318.05

97.17 1,299.90 97.17

. . . . . . . .

191.39 2,660.44 191.39

117.17 1,567.50 117.17.. -_ . . . . . . . . . . ._-_ ...

123.43 1,651.20 123.43

28.oil 375.36 2M 6

207.21

359.94

:376.36

~ 8 0 . 0 0

1,651.20

1 , ~ 6 7 . 5 0

2,560.44

1,299.90

4,;154.79

1,025.88

~ 1 7 . 3 7

4J33.03

2,f72.00

1,j43.66

--.-- ----- - - (_ .

Resale - ConsumerUse Items-- .. _ ,

Resale - Consumer

. V . ~ ~ . ! ~ ~ l ! 1 ~Rasale- Consumer

V ~ ~ . ! ~ ~ ~ ~Resale M Consurner..Y . ~ ~ . ~ ~ ~ ~ ~ .... ,.....,...

CabinlColtElge .supplies ~ e s a l e M Consumer

(housekeeping) Use Items

OOFTable VmbrellM

Village Pool

V1llage Pool

C a b i n / C o t t ~ g e supplles R ~ s a l e - Consumer. . _ . _ \ . ! ~ ~ } t . e m g .

Cabin/Coltage sutJpliM RMaie - ConsumerUsellems

CabIn/Cottage supplies Re.o;ale - ConsumerUse Items. . . . . . . . . . '" _- -_""_ " .

CablnrColtage supptles Resale - Consumer, . Q ! ~ ~ ~ ~ ~ ! , . ~ P ~ ~ . Q ~ , . - ._.' '. . . Y . ~ ~ . ! ~ ~ ~ ~ ... __._. _.CablnfCoUage .supplies. Resale - Consumer

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.... Q ~ ? ~ ~ ~ ~ ~ . ~ 1 ? ~ ~ m ...... _ . I . ! . ~ ~ . ! ~ ~ ~ . l S

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, ., ~ ? t ! ~ ! ' : I ~ ~ . ~ p ~ n . m ' = ' . ~ ~ . ! ~ ~ ~ s

fitted bedsacks

beposit forMaUresses, tlo){Spring Bels, and linwoodBases........... __ . __ .. __ ....

~ r ~ m e d Mirrors

F'ramed MIrrors

003886142 Umbrella Bases

003843646 Garden Umbrellas

003843646 Gard@n Umbrella

25% DEPO

Mill DISTRIBUTORS. 00107016 pillow,INC

MlllOI5TRIBUTORS, 00107017 showerclJrtaln,INC

MilLDISTRIBUTORS, 00106837INC

IN ll1E SWlM

IN ll1ESWlM

IN THE SWIM

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MILL DISTRI8UTORS. 102141INC

MILL DISTRIBUTORS, 103079.. . ' ! ~ ~ ..

202005

202005

202005

202005

202005

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202005

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102005

102005

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Monday, Apli121. 2008

j EXHIBIT

l-flPage: 1 of-i-



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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..;.

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... _.. _.. \ -- _.. _. . . .

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



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



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



Exhibit BMissouri ID Number: 16563778

Case No. 08-1935 RS



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



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


INC

202005 Used by thecustomer to warmthemselveswhile.llleeping.-_._.----------. __ ._._._.-- - ._._._._----------_. __ ._-- ---_._---_ .. _._--_._---_.-_._._-_._--.---_._-_._ .. __ ...-.. ._----_._._._._._- _. __.-._------- - _ . _ - - _ . _ - - ~ - - - - . _ - _ . __ .. _._-----------_._------_._-_.. _._._...-.. -----_._._._._._-_._.--..__ ._._-._-_.__.--.----_.. _._--- ---_._._---------...__ .---

2Q 2005

1337abin/Collagesupplies


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

Thursday, March 26, 2009 Pa



#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


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



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

Thursday, March26,2009 pa



Quartor V,III", mDl>l#G l l I l B r a l l l l ~ e rAc,oom

ContBn&n

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#8 #1

U8Dd kJakto Common AfllaaU,romnax t:aIjn,JC,ttaDBi Wh,..a n,lII

#18'klvok:8ltoms

#l8h

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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

Thursday, March 26, Z009 Pa




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.



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



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:



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



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

Worlds of Fun MSJ

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Transcript of Worlds of Fun MSJ