The Missouri Supreme Court held that a dance school was subject to sales tax on its charges for dance lessons as fees paid to a place of amusement, entertainment or recreation. The court reasoned that even though the school had a primary purpose of teaching students how to dance, amusement or recreational activities comprised more than a de minimus portion of the business activities. Miss Dianna’s Sch. of Dance, Inc. v. Dir. of Revenue, No. SC 95102, 2016 WL 143277 (Mo. Jan. 12, 2016).