JEFFERSON CITY, Mo. (AP) — The Missouri Supreme Court says food sold at movie theater concession stands doesn’t qualify for the state’s lower sales tax on groceries.

Wehrenberg Theatres Inc. operates 12 multiplexes throughout Missouri. The company argued for taxing theater snacks at Missouri’s 1 percent rate on groceries, instead of the general 4 percent sales tax.

The state’s high court disagreed, ruling Tuesday that the lower tax applies only to food bought for consumption at home. The court says there’s no doubt that food sold at a movie theater is intended for consumption at the theater.

Copyright 2011 The Associated Press


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